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Weekly Ohio State journal (Columbus, Ohio : 1841), 1846-03-11

Weekly Ohio State journal (Columbus, Ohio : 1841), 1846-03-11 page 1

WEEKLY OH 0 STATE 0 VOLUME XXXVI. COLUMBUS, WEDNESDAY, MARCH 11, 1846. NUMBER 28. FURMMIKI) EVKKY SATUK1M Y MOHNINU, UY CHARLES SCOTT & CO. Office in ttio Journal Building, south-east corner of High trrotanil Sugar alley. T K RMS: Thskc Doixajis pkk annum, which may be discharged by llie payment of Two Uh.i.ah in advance, and freu ol postage, or of per cuntuie to Agents or Collector. The Journal it also published daily during the session of tha Legislature, and thrice awuek the remainder of tlio voar for $ro i and three time a week, yearly, fur 1. laws or oiiio. ; 11112 KIIVIMI LAW. AN ACT for levying taxes on all property in this Slate according to iU true value. j Sec. 1. He it enacted by the General .Uitmbly of the State of (Mi, That all property, whether real or pergonal, within tliii Stnte, and the money and c reditu of portion residing therein, except such as it hereinafter expressly exempted, shull be subject to taxation ; and such property, money and credit, or the value thereof, Khali be entered on the lists of taxable prnier-ty for that purpose, in thu manner prescribed by thi act. nr.riitiTioifi, Sec. 2. Tho term " real property " and " land," wherever used in thii act, shall be held to mean and include not only tho land itself, whether laid out in town lots or otherwise, with all tiling contained therein, hut alo all buildings, structure and improvement, tree, and other fixtures of whatsoever kind thereon, and all right and privilege belonging or in any wine appertaining thereto, including all stoves in any building belonging to the owner of such building and used instead of fireplaces. The term personal property," wherever used in this set, shall be held to menu and include 1st. Every tangible thing, being the subject of ownership, whether animate or itinniiuutc, other than. money, and not forming part of any puree! of real property, a hereinbefore defined. ,d. The capital stock, undivided profits, nnd all other means, not forming part of the cnpitul stork, of every company, whether incorporated or unincorporated, and every share, portion, or interest, in Much stock, profits, or means, by whatsoever name the same may W designated, inclusive of every share or portion, right or interest, either legal or equitable, in and to every ship, vessel or boat, of whatsoever linme or description, used, or designed to be used either exclusively or partially, in navigating any of the waters witliiu or bordering on tin slate, whether sum ship, vessel or boat, sliitll be within the jurisdiction of this Htate or elsewhere, and whether the same shall have been enrolled, registered, or licensed, at any collector's office or within any collection district in this State, or not. The term " money " or " money," wherever used in this net, shall be held to mean anil include gold and silver coin nnd hank notes, in actual possession ; and every deposit, which the person, owning, holding in trust, or having the beneficial interest therein, is entitled to withdraw, in money, on demand. The term " credit," wherever used in this act, shall lie held to mean and include every claim or demand for money, labor, or other valuable thing, due or to become due; and every annuity, or sum of money, receivable at slated periods: and all money invested in property of any kind which is secured hy deed, mortgage or otherwise, which the person holding audi deed or mortgage, or evidence of claim, is bound by any lease, contract or ugrcrment, to reconvey, release or Assign, upon the payment of any specified sum or sums, provided that pensions receivable from the United tit ate, or from any of them, salaries or payments expected to be received for labor or services to be per-l'lirmed or rendered, shall not beheld to lie annuities within the meaning of this ant, and provided also, that claims or demands, property sold, work done, or services rendered having no connection with the loaning of money when the credit given is for a time not ex coediiiif six months, and when there shall have Iteen no agreement or understanding for a continuance of the credit beyond six month, shall not be considered rrtxlit fciiltiii't In taxation. The term "separate parcel of real property," and and a half old, anJ the value thereof; The property of every ward ahull be listed by his guirdinn ; Ut every minor child navmg no omer guaruian, oy hi father, if liviriir. if not, by hi mother, if living, and if neither father nor mother be living, by the person having such property in charge ; Ut every wite oy tier husitaud, it 01 so una miuu, if not, by herself; Of every person for whose benefit property it held in trust, by the trustee ; Of every estate of a deceased person, by the executor or administrator ; Of corporation's whose assets are in the hands of receiver, by such receivers j Of every company, linn, body politic or corporate, by tin; principal accounting otlicer, partner, or agent thereof; Kvery person required to lint property on behnlf oP other, by the provisions of this section, shull list it in the same township in which he would be required to list it if such property were hi own ; but he shall list it separately from hi own, specifying in each case the name of the person, estate, company or corporation, to whom it belong, and all real properly and titer chants and manufacturer stock shull be returned for taxation, and taxed in the township and town in which it is situated and all other personal property except such a is taxable for State purposes only shall be entered for taxation in the township and town in which the person charged with thu tax thereon resided at the time a list thereof was taken by the assessor, if such person reside in the county where such property was listed ; and if not, then such proierty shall be entered for taxation, and taxed in the township where situated when listed, any thing in this act to the contrary not withstanding. Sec. ti. 1'ropcrty of whatsoever kind situate or being in any county other than that in which the owner or owners thereof or other person required hy the foregoing section, to list the same, resides, except tho property of such companies a are required to give ill a statement thereof, in the township where the principal otliee of such company is kept, and merchants' and miuiufneturers' stock which is required to he listed where the same is situated, shall he listed in the town ship where the same is situated by the agent of the owner or other person having possession or charge thereof, unless (he owner uhall list or cause the same to be otherwise listed in the township where such pro perly may be. Sec. ti. In case portions of any sepnrate parcel of real property, as hereinbefore defined, be situute in two or more different townships, in consequence of a division thereof by a township line or line, the portion thereof situate in each township shall be considered a sr purine purrel, and listed accordingly. Sec. 7. I roperty held under a lease, and belonging to any religious, literary, scientific, or benevolent society or institution, wheiher incorporated or unincorporated, shall be considered, for nil purpose of taxation, a the property of the person so holding the same, and shull be listed a such by such person or his agent, as in other cases; but nothing in this act shall be so construed as to subject nny jund held under a lense, from any university, college, or other literary institution, or any other school hind, or In mis granted by Congress for religious purHises, held under a lense, during the continuance of such lease, to the pay me lit of any lax from which such lease-hold estate i exempt hy the law authorising the lense. Sec H. Knch person required by this act to list prop erty, shall muke out, and at any time after ten days from the time of' leaving notice by the township asses-flor that a statement of properly subject to taxation is required of him, on demand of such assessor, verified by hi oth, and deliver to him a statement or statement of nil personal property, moneys, nnd credits, which, hy the provisions of this net, he is required to list for taxation, either an owner or holder thereof, or as. guardian, parent, husband, trustee, executor, ad miuistrnior, receiver, accounting otlicer, partner, agent or factor. Sec. U. Such statement shall truly and distinctly set forth 1st. The number of horse over two years old, and the vnlue thereof; lid. The number of neat cattle over two years old, and the value thereof; ltd. The number of mules and asses over one year separate parcel of land," wherever used in this act, sliitll lie held to me tin any contiguous quantity or parrel of land In longing to the same owner or owners, whelli ! tr comprised in one or in more than one section, tract, ! lot, or other survey, or subdivision of either, which parcel of land or renl property shall lie disconnected j Iron, any other parcel belonging to the same owner or j or owner. I The word "town," wherever used in this act, shall lie taken mid held to mean "city," "village," "borough," and every phee, however designated, which is liiid out into town lots. The words "he," "him," or " his," wherever so used as to refer to a female, or to more thnn one person, shull lie understood to mean she," " her, ' or her, or " they," " them," or " their," a the sense may require. Wherever an oilh is required by this act of any person who ha conscientious fcruples against Inking an n.lh, an ntlirmntion tuny be substituted in its pi nee ; and in nil such cases, the word "oath" shall beheld to menu " allirmalion," and the word "swear," shull be held tourcan affirm." ntorriiTt ki.mpt fro taxation. tier.. II. All property described in thi section, to the extent herein limited, shall be exempt from taxation ; that is to say : 1st. All buildings occupied or used exclusively as public school boiisi', or a places of public worship, or both, with the furniture and liooks Un rein, used exclusively for the accommodation of school or religious mel tings ; together with the ground, not exceeding in any case twenty acres, occupied thereby, if not leased or otherwise used with a view to profit. yd. All lunds used exclusively a graveyards, or grounds for burying the dead. ltd. All building belonging to scientific, literary, or benevolent societies, lined exclusively for scientific. III-entry or benevolent purposes, together with the Innd actually occupied by such institutions, not lensed or otherwise used with B view to profit; and all books, papers, furniture, spparniu, and instruments, belonging to such societies, used solely fur literary, scientific, or benevolent purposes. Hut uo society, other than such as are public, and such as shall have been instituted, and shall be devoted exclusively to scientific, literary, or benevolent purposes, slnll tie deemed a lite rary, scientific, or benevolent society, within the meaning of tin act. 4th. All money and credit, belonging exclusively to universities, colleges, academies, or public schools, of whatsoever name ; or to religious, scientific, literary, or benevolent societies, and appropriated solely to sustaining such institution or societies, not exceeding in amount, or in the income arising thereon, the amount jirt'scnlied by the charter of such society. Mb. All property, whether real or personal, Motiving exclusively to (hi Stale, or to the United Stales, and all lands sold by the United Stales for live years after such sale. uth. All building belonging to counties, used for the holding of courls ; for jails ; or for county ollices ; with the ground, not eiceeding, in any county, ten teres, on winch such buildings are erected. 7th. AH lands, houses, and other building Mong-ing to any county, township, or town used exclusively for the sccuiumnd.it on or support of the poor. Mh. All market houses, public squares, or other open public ground, town or township houses, used, in either case, exclusively fur public purposes; and all works, machinery, and fixtures, belonging to any town, and used exclusively fur conveying water to such town. iftli. All fire engine and other implements used for tlieextinguishiiienlof tires, with the buddings used exclusively for the safe keeping thereof, and for the meetings of lire companies, whether belonging to any town, or to any fire conqHiiiy nrgauixcd therein. loth. All claims against the Utile, evidenced b? certificates of slock or funded debt, heretofore issued. 11th. All kitchen furniture, bed and bedding, In, longing to private families ; and other household fur niture and hook belonging to nny family, not exceed ing one hundred dollar in value ; and each keeper of a tavern or boarding house shnll he entitled to hold exempt from taxation, kitchen furniture, beds and bedding not exceeding in vnlue two hundred dollars. '2i. The wi iirmg apparel of every person and family, which shall not be construed to include watches of any kind. I'.hli. All articles of food provided by the head of a family to sustain the iiiemlicra thereof; provided, that no person from whom anv compensation for board or lodging i received, or eieclctl to be received, shall lie considered a member of a family, within the meaning of this act. 1-lth- All animals not specified in the ninth section of thin act. li'ith, Fanning implement, actually used for farming purposes, owned by any person engaged in the business fif farming, which hall not lie held to include road wagons, or wagons used principally for other than farming purposes, Ititlt. Mechanics' tools, not exceeding in value one hundred and fifty dollars, owned by any person actually engaged in carrying on any uiechauical trade, or profession. 17th. The bond of every family shall be entitled to hold, exempt from taxation, one now, eight sheep, and four hogs, utiles he shall have other projierty over one hundred dollars in value subject to taxation. BV WHOM, WIIKNR, A Mt IN WHAT HAKMLH, PROP RUT V SHALL BR IIBTKI1. Bee. 4. Every person of full age and Bound mind. not a married woman, shall list the real and personal property subject to taxation of which he ia the owner, situate or being in the county in which he resides, and all moneys in In possession; and he shall also list moneys deposited subject to his order, check, or draft, and credit due from or owing by anv person or persons. body corporate or politic, whelhct in or out of such ooumy. 4ih. The uumlxr of sheep uver six month old, and the value thereof; otti. The uuiiiIht of hog over nix month old, nnd the value thereof; and the first day of June id' the year when the statement is made, tduill U' taken as the time to which the ages of all annual suhjicltu taxnlion, shall refer. (ith. Kvery pleasure carriage, of whatsoever kind, and the value thereof; 7th. Kvery gold or silver watch, and the vnlue thereof; fth. Kvery piano forte, and the vnlue thereof. 1'th. The total vnlue of nil other articles ol teron nl property, which the person making such statement is required to list, provided, that if such person shnll exhibit to the assessor the annual, or other articles of pcrsouul proH-rty above enumerated the value of such projtcrty so exhibited mny be omitted in such statement; and the assessor slnll in such caw deter mine their vnlue without requiring Iheonlhof the per. sou making such statement as to the value I he renl', nnd such person shall in that ense, be required only to make oath to the value of the remainder of the personal property which he is required to list ns to money and credits; such slnteuieut shall set forth the total amount of moneys and credits ns defined in the second section of tin act, after deducting therefrom the anion nt of debts which the jiersoti mukitig such stnle. metit is entitled to deduct agreeably to the provision of tin act. Sec. 10. No person shall be required to include in his statement, a part of the personal property which he is required to list, any share or portion of the capital stock or property in nny company, or corporation, which company or corpomtion i by law, cxeiiiptfroiu taxation, or is required to list its capital and property, for taxation in this State, nor any share or portion, of the cnpital slock, or property of any company or cur (Kirntiou, winch is or shall In- required, by any law nt tin State, to piy a tax on its income, profit or divi dends, each and every incorporated rail road company. canal or sbickwater navigation company, and bridge company in this State, and every turnpike company, when the net proiits ol such turnpike company, and the solaricN, and couiMiiantion of it otlicer and agents, shall he not less than three per centum per nullum, on the amount of such capital tock, paid in by individual stockholders, shnll list tor taxation, by their president, secretary, or other proper accounting otlicer. the full amount of the capital stock of said company, paid in by individual stockholders, at the true value of said stork in money; and said stock so listed, shnll be subject to tnxatiou a provided by this act. Sec. II. An jMroii shnll be required to lint or insert in his statement, any proMTty nor the value of any itcrsnnnl properly, which by the third section of this act is specific.illy exempt from taxation. II there be no real property, or H lucre tie no per sonal property, or if there be no moneys or credits which the person with whom the assessor slmll have left notice to make out a stntemcnt of property for taxation, is by this act required to lint on his own account, or on account of others, he shnll set forth such fact, ns the cnaemny require, on the blank statement li ft with hun by the assessor. hi i un VAirinn rnorr.RTV. See. W. Kach separate parcel of renl properly shall lie vnlued at its true vnlue in money, excluding the vnlue of crops growing thereon ; but the price for winch such renl property would sell at auction, or at a forced sale, shall not Itc taken as the criterion of such true value J Kach parcel of renl property belonging to any religious, literary, scientific, or liciicvolcut society, or institution, whether incorporated or unincorporated, and school and ministerial laud, and held under lense, shnll be vnlued at such price as the assessor believes could be obtained at private sale lor such lease-hold estnte, npon the terms of sale above secified ; 1'ersoiinl properly of every description shnll lie valued at the usual selling price of aiiinlar property at the time of listing, and at the plnce where the same nitty then be ; ami it there lie no usual selling price known to the person whose duty it shall he to fix a valun threon, then at such price a it is believed could be obtained therefor in money, at such time and place ; iiloney, whether in ioscsmn or on deposit, shall Ih entered in the statement at the full amount thereof; provided that depreciated bunk notes shall be entered at their current value ; Kvery credit for a certain sum, payable either in mo ney, property of any kind, Inbor or lervices, shnll lie vaiued at the full amount of the sum so payable ; if for a specific article, or for a specified number, or qusnti. ly of nny article or article of property, or for a certain nuiount of latior or services of any kind, it shall be valued at the current price of such property, or of such labor or services nl the nlnce where pnynble ; Annuities shall he valued at the price which the Iter sou listing the same, believes thetu to be worth in mo. All manufactured articles, remaining unsold in the hands of any mechanic hy whom they ahall have been made, shall be valued at so much ns the materials, entering inlo their composition, shall have cost such mechanic; and sheep shall be vnlued Without reference to the value id the unshorn fleece ; Hut no person shall W required tit list a greater por lion of any credit than he believes will he received, or can bo collected with, or without resort to legal process ; nor any greater portion of any obligation given to secure the payment of rent, thnn the amount of rent that shnll have accrued on tin lease, and shall remain unpaid atthe time of such listing. Sec. Kt. No person shall be required to list any part of any crop which may have been harvested on any farm of which he ia the owner, or lessee, or occupant, within one year next previous to the time of such listing, and which may then remain on hand, nor any wool shorn from Ins own sheep, within six mouths previous.Sec. U. Personal properly of every description, other than that of merchant nnd nmufaclurers, shall be listed tis the property of the person who shall be the owner thereof, if a resident of the county where the same shall be, and if not, of the person having possession or charge thereof atthe time when the same shall be listed, and the value to be attached thereto, shall be the value thereof at such lime. OF DKttl'CTloKS FROM MONKVS AMU CRF.DITS. Sec. 15. In making up the amount of moneys and credits which any person is required to lint for himself or nny other person, company, or corporation, he shall be entitled to deduct from the groBs amount of moneys and credits the amount of all bona tide debts owing by such person, company, or corporation to any other person, company, or corporation : hut no acknowledgment of indebtedness, not founded on an actual consideration, believed when received to have been adequate, and no such acknowledgment made for the purpose of being so deducted, shull be considered a debt within the meaning of thi section ; and so much only of any liability, as surety (ut others, shall be deducted, ns the person making out the statement believe the surety is legally or equitably bound to pay, and so much only, us ho believes such surety will be compelled to pity, on account of the inability or insolvency of the principal debtor; nnd if there are other sureties who arc able to contribute, then, only bo much hh the surety in whose behalf thu statement is made, will be bound to contribute. Sec. 111. No person, company, or corporation shall be entitled to any deduction on account of any bond, uole, or obligation of any kind, given to any mutual insurance company; nor on account of any unpaid subHcription to any religious, literary, scientific, or charitable institution or society ; nor on account of nny subscription to, or instalment payable on the cnpital Block of nny company, whether incorporated or unincorporated.OF MSTIKO AND VAI.IHNfl THE pROPF.nTV OF MF.K-C MARTS AND HAKL'FACTl'UKIl. Bee. 17. Kvery person tint shnll own, or have in hi possession, or subject to his control, any personal properly, within th-s State, with authority to sell the sume, which shnll have bet-n purchased either in or out of this State, with a view of being sold at an nd-vunced price or profit, or which shall have been consigned to him from any place out of this State, for I lie purpose of being sold nt any place within thi Stnte, shall be held tube a merchant; and, at nil times, when he ahall he by this net required to make out and deliver to the assessor a statement of his other personal property, he shall slate and nttest, on oath, the value of such property appertaining to his busmen as a merchant ; nnd in estimating the value thereof, he shnll take us the criterion the average val. tic of all such article of personal property which he shall have had from lime to tune in hi possesion, or under hi control, durinir the year next previous to the time nf making such statement, if so long he shall have been engaged in niisuies, and it not then during sucn time ns he shall have been so engnged, and the uver age shnll be made up by Inking tin- amount in value on hand, a nenrly a uiny he in each mouth of the next preceding year in which the person making such statement shall have been engaged in business, adding to ire tiier such nuiount to, and dividmir the nggre gate amount thereof, by the number of months that the person making the statement may have been in business during the preceding year, provided, that no consignee shnll he required to list for taxation the val- le ot any properly, the product of this Mate, winch linll have been consigned to him, tor sale or other-vise, from any place within the Suite. imr the vnlue of any property consigned to him from any other place, for the sole purpose nf being stored or forwarded, provided, he shall, in either cane have no interest in such property, or inuny profit to be derived from its sale, and the word person, a used in this and the two succeeding sections, shall lie held to mean and include firm," " company," nnd " corporation." See. Id. Kvery ih'moii who shall purchase, receive, I or hold p-rsonnl projierty of any description, for the pur post; of adding to the vnlue thereof, hy nny pro-cchh fd manufacturing, refininc, rectifying, or by the combination of different materials, with a view ol uink- ' ing a gam or profit by no doing, shall be held to be a : manufacturer ; und he shall, at nil time, when hy thi act he t required to make and deliver to the assessor t a statement of the amount or value of hi other per-1 soiial property subject to taxation, also stnte the average value estim iU'd, n provided in the preceding sec-lion, of nit article purchased, received, or otherwise i held, for the purpose of being used in whole, or in put in any process or operation of manufacturing, combin- I ing, rectifying, or refining, which, from time to time, j he shnll hive had on hand during the year next pre-' vious to the time of making such statement, if so long he shnll have been engaged in such manufacturing Iniiiness, and if not, then during the lime he shall have been so engaged, which statement he shall attest on unth ; but in determining the vnlue of nil nrticles lonnulactnrcd by him, and which shall remain on hand unsold, the cost of Hie material entering into their combination or of which they were made, with (he cost of the materials used or consumed in the process of manufacturing, combining, rectifying, or refining, shall be taken ns the criterion of their value, for the purposes of taxation. Sec. III. Kvery person owning a manufacturing establishment of any kind, and every mnniifnciiirer, shall lint, as part of his MTsonnl property, the value over one hundred and fitly dollnrs of all euifines nnd machinery, of every description, used, or designed to be used, in nny proccH of refining or manufacturing, (except such fixtures ns shall have been considered ns pari of any parcel or parcels of real property,) including all tool nnd implements of every kind, used, or dcHigncr1 lo lie used, for the aforcn.tid purpose. IMSTHII'T AStrftSORS HitW An WIIKS ArpniKTEP. Sm'. 'Jit. The County Commissioner of each county in this State slnll meet at the office of the County Auditor, (except the counties of Ashhmlnnd Milion-nif, the Associate Judges nl which slnll meet ; in the former at Jeromeville and in the latter nt Canfield,) oil the third Monday in Mirch, one thousand eight hundred nnd forty-sii ; and when they, or any two of them, shall be o convened, they shall pnceed to divide their county into at least two and not more than four districts, except the county of II liuilton, which may In-divided into any number of district not less thnn six nor more turn twelve, mid to appoint s'tiue well qualified eitixen of such county ns assessor for each district therein. See. Ill, Kach person appointed lo the office of di trict assessor, shall Ite forthwith not tried by the county auditor of his appointment; and each person so appointed, shill, within ten day nfler receiving such no-lice, file with such audi lor his bond, payable to the State of Ohio, with at least one good freehold surety, to the acceptance of the county auditor, in the penal sum of two thousand dollars, conditioned that he will diligently, faithfully and impartially perform nil and ai n If u I n r the duties enjoined on htm by thi act ; and he shall moreover, lake and subscribe on said bond, an oath that he will, according to the best of his judgment, skill, and ability, diligently, faithfully, and impartially, perform all tlie duties enjoined on him by this act. Skc. If any person so appointed shall fniltngive bond, or shnll fail lo tike nn oath ns required in the iireeedmir section, within the time therein prescribed. the olfiue to which he was appointed shall be consid ered vacant, and shall be forthwith filled by Hit; Com-misMoiiers. or Associate Judges as the cane may re- quire, ( who shall Ite immediately culled together for that purpose by the county Auditor,) hy the appointment of some other suitable competent citixeu of the county; and the person nptointcd to such vacancy, shall Ite notified by (he county Auditor, shall give bond and take an onlh of othee, within the time niter receiving such notice, and in the manner prescribed in the foregoing section. Sec. '4.. it there shall tie a vacancy m the ollice of district a-esor, in any unmet ot any county, alter the tenth dny of April next, such vacancy shall lie forthwith tilled by the auditor, treasurer and recorder, of the county in which such vacancy shall occur, ur any two of them, if they can find any competent and hi county, a return, in tabular form, contained in a (took to bo furnished huu by such auditor, of the amount, description, and value, of all the reul property subject to be listed for taxation in his district ; which return shall contain: Int. Tho names, arranged in a! pin be tic al order, of the several persons, companies, or corporations, in whoso names the several parcels ol real property, other than town property, in each township within his district, shall have been listed, and in appropriate col umn, opposite each name, tlie description ot each parcel of such real property listed in such manner, and the value of each separate parcel of such real property, as determined by the assessor; Ud. The names, arranged in alphabetical order, of the several persons, companies, or corporations, in whose names the several parcels of real property, in any town or town, in his district shnll have been list d; and in the appropriate columns opposite each name, Thu description of each parcel of reul property in each town in hi district; and the value thereof, n determined by the assessor; nod such return shnll distinctly set forth, 1 he name or name of Hie owner or owners nt each separate parcel of renl properly, if known, and if un known, Unit fact shall be set forth; nlso, A correct and pertinent description of each separate parcel of lund, or real properly, if o lawn lot or part thereof; The name of the town ; The number, or other designation, of the tot; and if part of such lot; then The proportion and situation thereof, and The extent, in feet, along thu principal street on which it shnll abut. If the parcel of real property be other than a town lot, or part thereof, The number of acre ; The land district; The range of townships ; Tlie number of the township; The number of the section, trnct, lot, or subdivision of either, a the ense mny require. If such land be situated in tlie Virginia military district, or is not embraced in any land district, it shall set forth the original survey ur surveys, part or parts thereof contnini'd in each separate parcel so listed ; und if any separate parcel of land shall comprehend the whole or part of nny two or more sections, lots, tract, or survey, then the statement shull set forth, ns nearly as may be, the tiumiier ot acre taken from each section, lot, tract or survey, included in such parcel. Sec. 7. Kach district assessor shall take and sub-sen Ik? an onlh, which shall he certified by the magistrate nduiinisteriiig the same, nnd attached to the return which he is required tu muke to the county auditor, in the following form : " 1,, assessor for the district, in the county of-- , do solemnly swear that the return to which this is attached contain a correct description of each parcel of real property within said district, ns fur a 1 have been able to ascertain the sume, and that the value n I inched to each parcel in said return is, 1 verily believe, the full value thereof estimated ngreenbly to the rules prescribed therefor in the " net for levying tax' un all property of thi state according to its true value." row I K A5D IIL'TIK OF TOWKSIIIp ASfllffSOflS. Sec. lu euch township of this stale, in which is situated any city or incorporated town, m-liich is divided into wards, there shall bo elected, on the first Monday of April, annually, hy the qualified electors of such township, one assessor for each ward in such city or town, and one assessor for such part of such township ns is not included m such city or town ; and for all purposes of listing and valuing property for taxation, and assessing and collecting taxes, every such wnrd and remaining part of a township shall be to be a township, and whenever used in this net. shall be held to, und extend to and mean " ward aud such renniirng part of a township." See. 2:. Kach township assessor shall cive liond and take the prescribed oath of ollice within ten days after his election, and the township clerk shall forthwith notify the county auditor thereof; and if, alter the expiration of fifteen days from the time of such election, the county auditor shall have received no notice of the qualification id' the assessor in any one of the townships m his county, he shall consider such othce vacant, nnd shall notify the county t real nrer and coun ty recorder thereof, and said auditor, treasurer and recorder, or any two of them, shall inimediutelv pro ceed to till such vacancy by the appointment nf some couiteteut citizen of such township: I'rovided, any such can be found who will accept and perform the duties ot sniuolhce; nnd i not, hy the appointment ot some competent and suitable citizen of the county, who shall, m either case, give bond and take the re quired oath of office within five day after such ap pointment ; and il any vacancy shall then-alter occur, or if any township assessor shall neglect or refuse to perform the duties of his oflice, such ollice shall be considered vacant, and the county auditor, treasurer and recorder, or any two of them, shall, on coming to a knowledge thereof, immediately proceed to till such Vara i icy. See. .1(1. Tlie asies-ior of each township shall, on or before the tenth day of May, annually, leave with each person resident in hi townslim, of full aire, not n married woman, or insane person, or at the office, usual place ul residence or business ot such person. a written or printed notice, requiring said tcrsou, with in ten days from the lime of leaving such notice, to make out and hold in rend mess for such nsricssur, a statement of the property which by tins ncl he ia required to list, necMiup.iuied by printed forms, in blatiK, of the statements required of such (MTson. See. 111. Kiclt towusli-p asiessor shall, before the tenth day of June, annually, call upon each person in his township with wlmin he is required lo leave notice, for the statement winch such person is required hy this act to muke out, unless he shall have previously made out and delivered the same ; anil he shall require each of such persons to take and subscribe on such state uient nn oath to the truth thereof, in such form as the auditor of State shall prescribe, which oath thensaessor i hereby authorized aud required to administer; and he shnll, also, for the year eighteen hundred and forty six, ascertain and return to the county auditor, the value nnd description of all new structures, and of all structure that may hive lieen destroyed, a township assessors are required by thi net to do, annually, thereafter; and each county auditor shall correct, according to sum return, the valuation ut all real property, as required by this act, and assess taxes thereon for the year eighteen hundred and forty-six, according tu such corrected valuation. Sec. :W. In every cane where any peron shall refuse to make nut and deliver to the township assessor a stitement of personal property, moneys and credits, ns provided by this act, or shall refuse to take and sub-sen lie an oath as to the truth of such statements, or any part thereof which he is by this act required lo verify hy his oath, tho assessor shall, tn every such case, proceed to ascertain the number of each description nf the several articles of personal properly, enumerated in the ninth section of this net, the value thereof, the value of personal property subject to taxation, other than enumerated articles, aud the vnlue of the money nnd credit, of which a statement shall have Itccn withheld ns aforesaid, as the case mny requite ; and to enable hun so to do, he is hereby authorized to examine, nn oath, any person whom lie mny suppose in have knowledge of the amount or value of the personal property, moneys or credits which tho persou so refusing, wn required to Imt. Sec 'S.. If any person who shnll be required by the nssessor to give evidence, as provided ill the preceding sec I mo, shnll refuse to Is- sworn by the assessor, or having been so sworn, if Ih shnll refuse to nnswer such questions a the assessor shull put to him, touching the subject of inquiry, any justice of the pence of the county to whom the assessor may make application then-tor, nii.il I summon such person to apieur before him at such time as the assessor shall designate, nnd answer, on oath, all pertinent questions winch may lw truth of his statement, or in regard to the value of personal proper, moneys, or credit, the assessor shall enter the word "refused to swear;" and in every case whore any person rim in red to list property tor taxation shall have been absent, or unable, from illness or olh- twihc. tu list the same, the assessor shnll enter oppo site his name the word " absent," "sick," or such other word ns will express the cause of such inability ; and each township assessor shall, on or before the tenth day of June, annually, make out and deliver to the auditor of Jus county, in tabular form and alphabetical Tder, thu name ot the several persons, companies, or corporations, in whose names any personal property, moneys, or credits shall have been listed, in each township within his district, and c purutcly, in appro priate column opposite each name, tlie aggregate vulue of all articles of personal property enumerated in the ninth section, the value of all non-enumerated articles of personal property other than the stock of merchants and manufacturer, the value of merchants' and uiunufncturers' stock, and the vulue of moneys und credit listed in the name of each, as attested on oulh by the person required to list the same, or as de termined hy the assessor. Sec. vMi. Each township assessor ahall, nt the time he is required by thi act to make hi return of taxable properly to the county auditor, also deliver to him all the statements of properly which he shall have received from person required to list the same, arranged in alphabetical order; una the auditor shull carefully file aud preserve the same. sec. J7. tuACli township assessor ahull take and subscribe an oath, which shall bo certified by the mag istrate administering tlie same, and attached to the return which he is required to make to the county auditor, in the following form : assessor for township, in the county of , do solemnly swear, that the value of all personal property, moneys, and credits, of which a statement ha been made and attested by the oath of the person required by the act for levying tuxes on nil property in this State according to its true vnlue, to hat the an rue, it truly returned, u set forth in such statement; that in every case where hy law 1 have been required to ascertain the amount or value of the personal property, money, or credits, of any person, company, or corporation, 1 have diligently, and by the Itcst means in my power, endeavored to ascertain the true nmouiit and vnlue of all such property, moneys, und credits; and that, n I verily believe, tlie full value thereof, estimated hy the rule prescribed by said net, is set forth in the annexed return , that in no case hive 1 kuowiUL'ly omitted to demand, of any person of whom hy said act I was required to make such de mand, a statement of the description of the amount and value of personal properly, or of the amount of moneys and credit which he was required to list, or in any way connived at any violation or evasion of nnv of the requirements ot said net, in relntion to the lisl or vahulion of property, money, or credits, of any kind, tor taxation. IICTIF.B OF COUNTY AUDITOR. Sec. !H The county auditor of eneh county shnll as soon a practicable nfler the fifteenth dny of March, one thousand eight hundred nnd forty-six, make out, nnd deliver to the assessor of ench district in his cuiiri- ty, an abstract from the books in his office, containing a description ot each parcel of real properly, situate within such district, with the name of the owner there of, if known, and the numticr of acres or quantity of land contained therein, as the same shall nppcar on his books; and also a map of each township aud town within such district. Sec, ',VJ. Kach county auditor shall odd to the value, m returned by the assessor, of all personal property, and of all money and credit, which the owner, or other person in behalf of the owner whose duty it is made by this act to list the lame, has neglected or refused to list, or to the value of which such person shnll have refused lo swear when required so to do, in obedience to the provision nf this act, fifty per centum on the value so returned by the assessor ; and in every such caw, if said auditor shall hive reason to believe (hut the vnlue so returned hy the assessor is below the true vnlue of such personal property, or of such mo ney and credits, he may nt any time institute audi further examination as to the amount nnd vnlue of such property, moneys and credits, ns he ahall deem proper nnd necessary, nnd, for that purpose he is here by invested with all the authority conferred by this act on nssessors in similar cases ; and if it shall apenr, upon examination, to the satisfaction of the auditor, that the vnlue so returned by such assessor is below the true value of such pronTty, the person whose duty it hall have Iteen lo list uch properly, money or cred its, shall be liable for all coals attending inch exami nation. Sec. 40. If any person reniwcd to list property for taxation, shall have been prevented by sickness, ab sence, or other unavoidable occurrence, troui making out and delivering lo the assessor audi statement, such person, or his agent, having charge of such proterly, inay,nt any time before the asesuient nf taxes thereon by I he county auditor, mnke nut, and nttest on oath before the projter assessor, or the county auditor, who is hereby authorized to administer such onth, a statement ns required by this net; and the assessor or the county auditor shall, in such case, make an entry there of on the return for the proper township, or correct the corresponding item or items in the return made by the assessor, a the case may reouire : but no such statement shnll be received by the county afieisor or nuiiiior, or by the county commissioners, from uny person who shall have refused touiukeout.alteat nn onth, and deliver to the assessor, such statement, within the time required by thi act, nor from any person, unless he sh ill first unke, and tile with the county auditor or assessor, au allitlavit that the person required by this net to lit the same, was absent from his lownhip, without design to avoid the listing of his properly, or wn prevented ny sick n ess, or other unavoidable occurrence, (stating the name, ) from making oul and delivering to the usseasor the required statement, within the lime prescribed by law. Sec. 41. If, from a careful examination of the return made by the district assessors, the county auditor shall discover that any parcel nf land, town' lot, or pnrtof either, in hi county, sh ill have been omitted in the return of such assessor, he slnll add the same tn his list of real property, as a separate parcel, with the i name of the owner, if known, or add the same to any parcel of real property returned by the assessor, a the case may require; and he shall forthwith notify the assessor in whose return such omission occurred,! thereof, who shall forthwith proceed to ascertain, and return to the county auditor, the value of the parcel, or part thereof so omitted. Sec. 42. Kach county auditor shall, from lime to time, correct any error which he may discover in the description, or in the quantity of land contained in hi list of real property in his county ; but in no case shall he mnke any deduction from the valuntioii of any pnr-eel of real property except audi a hal) have been or-dend either by the State Hoard, or hy the county Board of equalization, tucorifurmitywith tlie provisions of this act, or upon the written order of the Auditor of State, which written order shall only bu made upon a statement of facta submitted to the Auditor of State in writing.Sec. 4:1. If any county auditor upon receiving the return of any township assessor, shall ho satisfied that he has omitted any priqtorty, moneys, or credits, in hi township, which he wa bound to return, such audi tor may authorize and require such assessor to proceed to correct any error or omissions which mav have nr. curred in assessing the property, moneys, or credits of, in u'wiinnqi, aim 10 sucu case, alien assessor shall, within len days after being so required and authorized, pntceed to correct such errors and omissions, and make return thereof to the auditor of his countv : but nnth. ing herein contained shnll authorixo any assessor lo reduce lite amount assessed against any person in his toi'STv soarii or ro.rw.tr.ATfo. See. 41. lhe county auditor, the county surveyor, suitable citizen of their county, who will accept nod put to lum by lhe assessor or his order, touching the perform the duties nf such ollice ; and if no such per son can be found, the auditor shall, within live dnys alter he shnll come to the knowledge of such vncancy. notify tlie Stnte Auditor thereoi, who shall forthwith proceed to fill such vacancy. Sec. ii4. It shall Ite the duty of ench district assessor to mnke out, from the maps and description fur nished him by the county auditor, and from such other sources of information ni shall be in his power, a correct and pertinent description of ench parcel of renl property in his district, and when he shnll deem it ne amount and vnlue of the personal properly, money and credits which the person required to list the same on onlh hns refused to list ; and every constable and witness shall be subject to the snme penalties for refusal or neglect to obey the process of such justice, as they ore hy law subject to, for refusing tu obey the. process nf justices of the jicnre in civil onsen, nnd bhnlt receive the snme fee a for like services in civil ense ; and such justice of the peace shall immediately pro. ceed to enter judgment for all such fees and for his costs in tuvor ol the stnle of Uhm, against the 1st. The number of acre, exclusive of town lots, returned by the several assessors in his county, with such mldition a he shnll have mnde thereto. 2d. The aggregate value of all such real property, other than town Tut, as returned by tho several a sensor of his county, inclusive of such additions as shnll have been mnde thereto under thu provisions of this act. Ild. The aggregate value of tho renl property in each town in hi county, a returned hy the several usscsors, with such addition a shall have been made thereto, and the number of the separate parcels. Sec. 4i- Kach county auditor shall, 011 or before the first day of July next, make mil and transmit to the auditor of state, a statement setting forth the aggre gate value ot personal property, other thnn ttic slock of merchant and manufacturers; the aggregate value of the stock of merchants and manufacturer; and the aggregate amount of moneys and credits in his county, a returned by the assessor, including the addition that he shall have made to each of said aggregate, ugreenbly to the requirements of this act ; and also the amount added to the aggregate value of real property, under the provisions of thu thirty-first sec tion of this act. STATU B0AMO OF EQVAUXATIorr. See. 47. There shall be appointed, by joint resolu tion of the present General Assembly, in each Senatorial district of this State, some com e tent and sutt-able person, who shnll hnve Iteen a resident of the State at least ten years, and of the district for which he is aptointed, al least five years next preceding the time of hi appointment, for the purpose of equalizing the valuntioii of real property among the several counties of this Stnte ; each of whom shall, within thirty lay nfter such appointment, be notified thereof by tho Governor, and shall, before the first dny of Mny next, inform tho Governor of his acceptance ornon-acceptance of audi appointment ; nnd in ench ense where the Governor shnll not, within the time nbove speci- lied, he informed ol such acceptance, he shall consider said plnce vacant, nnd shnll immediately appoint some person having the qualifications utiove required, lo till such vacancy, aud notify the person so appointed thereof, who shall inform the Governor of hi accep tance or 11011. acceptance. Sec. 4H. 1 he several person o accepting such ap pointment, shall meet at Columbus on the 4th Monday of October next, nnd having reported themselves to thu Governor, who shall forthwith fill any vacancy that may then exist, shall each take nn onlh honestly and impartially, to the best of hi knowledge and a bility, so far ns the duty devolves on him, lu equalize the valuation of renl property among the several conn-tie and town in the Slate, according to the rules prescribed by this act for valuing and equalizing the vnlue of real property; and the persons so appointed and convened, together with the Auditor of Slate, shall constitute a State itoardof Equalization ; and having received from the Auditor of Stnte the abstract of reul property transmitted to him by the several county auditor, uhall proceed to equalize the same among tho several towns and counties of the State, in the manner hereinafter prescribed. 1st. They shall add to the aggregate valuation of every county, which they shnll believe to be vnlued below lhe nvernge vnluation of other counties of the State, such per centum, in each case, as will raise the same to the average valuation of all the counties of the State, according to the actual vulue of each, as compared with other counties. Jd. They shall deduct from thenggregnte valuation of every county, which they ahall believe to be vnlued nbove the average vnluation of other counties, such per centum, in each case, a will reduce the sume to lhe uvernge valuation of nil the counties of thi Slate, according to the aetuul vulue of ench, as compared with other counties. Ild. If they shall believe that right and justice requires the valuation of the real property of any town or towns in any county, or of the real property of such county not in town, to be raised or to be reduced, without raising or reducing the total valuation of such county, or without raising or reducing it in the snme ratio, they may, in every audi ense, add to or take from the valuation of any one or more of aucli towns, or o property not in town, such per centum as lln-v shnll believe to be right and just. They shall not add to or take from the aggregate valuation of all the real properly of lhe State, ns con tained in the abstracts of the several county auditors, so as to raise or reduce such aggregate more than five million dollars. IH'Tir.S OF STATU AI-MTOR. See. 4'X When the Stnte Hoard of Kqualization ahall have completed their equalization of real properly among the several counties, the auditor of Stnte shnll transmit to each county auditor a statement of the per centum to be added or deducted from the valuation of the renl property of hi county, specifying the per centum ndded to or deducted from the valuation nf the real property of each of the several town, and of the n-nl property not in town, in case nn equal per centum shall not have been added to or deducted from each , nnd the county auditor ahall forthwith proceed tn add to or deduct from each parcel of real property in his county, the required p r centum on lhe valuation thereof, as it stand nfoT tin' same shnll have been equalized hy the county hoard of equalization ; adding, moreover, or deducting, in each case, any fractional sum of less than fitly cents, so that the vnlue of any sepnrate parcel of real estate shull contain 110 fraction of a dollar. Sec. ftil. The auditor of ilnte shut), on or before the fifteenth day of July, annually, determine lhe aggregate per centum to be levied on the whole taxnblo pro perty 01 the stnte, in order to produce such sums as the general assembly shall, from year lo year, direct to be levied for the following purposes: 1st. For defraying the ordinary expense of the state government and of its public institutions, to bo denominated lhe " general revenue." lid. for the support of common schools, tn be de nominated the " the common school fund." And also to produce such sum a he ahall determine to be ne-cessnry, when added tn the net income of the public works, to pay the interest on the debt of the state, to bo denominated the "interest fund;" and he shnll immediately give notice loeach county auditor of the rate per centum so to be assessed for lhe purposes named in tins section, winch shall be denominated on the tax lists, " lax for state purptwes." IIUTV OF COI' NT V At'lMTOlU AS TO M A Kl0 TAX l.liTi ASP PCFLIC ATF.a A Kit ASsrSSINQ TAX KS. Sec. ft I. Kach county auditor shall mnke out, in book to Ite pre pn red fort lint purpose, in such manner as the slate auditor shall prescribe, a complete list or Hcneuuie 01 ail the taxable properly, and the value thereof, arranged in the form following, that is to say : Knch si-pa rale parcel of real proitcrtv in each town ship of his county, other than town property, shall he contained in a hue or lines opposite the name of the owner or owners, which names shall bo arranged in alphabetical order. Knch separate parcel nf real property, in each town, shall bo set down 111 a line or lines opposite the name of the owner or owners, arranged in alphabetical or der, in eacn town. The value of personal property of each neraon.com pany or corporation, within each township, shall ho set down opposite the name of the owner or person in whose name the same ia lilted, and which names shall, within each townahip, be arranged in alphabeti cal order, Rpcctiymg, in separate columns, the value personal pnqicrly, other thnn men-hauls' and manu facturers stock; tlie value of merchants and manufacturer' stock, and the value of moneys and credits. Sec. frj. Kich con my auditor, after receiving from lhe auditor of state, and from such other officers and authorities a shnll bo legally empowered to determino the amount of taxes to be levied for the various pur poses authorized by law, statement of the amounts so to be levied, shall forthwith proceed to determine the sum or sum to be levied upon each parcel of real nntperlV. and upon the amount nf nersnnal nrnm-rlv county commissioners, aud tlie district assessors, or I money and credits listed in hi countv. in the name a majority ot them, shall form a county board ofjofeach person, company or corporation, which htll equalization. They shall meet on the first Monday of, Ik assessed and set down in three or more columns, August next, at the oourt houan in their respective ' in such manner and form as the auditor of stnte shnll county, if the court be not in aession, but if in session, ! prescrilte : Provided, that all taxes levied for State al some other convenient place at the county seat ;! purposes, and all taxes levied lor county purptwes, when the county auditor shnll lay before them lhe re- j shall each Ite set down in a separnle column ; aud pro-turns ot tho renl property, made by the several di- J vided, also, thnt ench county auditor, in determining trict aesors of ench county, with the addition ho the per centum to be levied for any purpose or pur-shall have made thereto, ami having each taken an I poaea, or any property entered in his books for laxa-onlh, fairly and impartially, to equalize the valuation j tmn, when the amount an levied n to be act down in ol the renl estate of such ennuty, agreeably to the one column, shnll assume audi per centum not eon-provisions of this act, they shall immediately pntceed j laming any fractions of less than one-filth of amill.aa cessnry to obtain an accurate description of any sep- j.non who shall have refused to make and deliver to arate parcel of real projierly in his district, he may re the assessor a statement of the iirotcrty which, by this qui re the owner or occupier thereof to furnish the set, he was required to lial, or who shall have Mused to snme, wiin any uue papers ne nmy imv- 01 111- ponnt-i. 1 tnke tho prescribed onlh as to tlie amount or value sion ; and if such owner or occupier, upon demand mnde for the same, shall neglect or refuse to furnish sntiafnclory description of such parcel of renl property to such assessor, he may employ a competent surveyor to mnke out a description of the boundaries, and location thereof, nnd a stitement nf the quantity of laud then'in ; and the extense of uch survey shall be returned by such assessor lo the auditor of his county, who shnll add the same to the tnx assessed upon such real property, and it shall bo collected by the treasurer of the county with such tnx, and when collected, shall Ite paid on demand to such assci-sor, for the use of the persons lo Whom lhe some is due ; and he shall in all cases, from actual view, and from the best sour-eea of information within his reach, determine, as nearly as practicable, the true vnlue of each separate pnr-cel of real properly m his district, according to the rnb-s prescribed by this act for valuing real properly. See. it. For the purpose of enabling the assessor to determine the value of buildings and other improvement, he is hereby required tn enter, with the con sent of the owner or occupant thereof, and fully to examine all buildingsand structures, of whatsoever kind, winch are not by this act expreaaly eiempted from taxation. See. 2ti. Knch district assessor shall, on or before lhe ten til day of July, one thousand eiirht hundred and forty .six, uiiku out and deliver to tlie auditor of thereof, and proceed to collect and pay over the same as in civil cases. Sec. 'M. Kach township assessor shnll, on or before the tenth day of June, annually, mnke out and deliver to the auditor of hi county, in tubular form and alphabetical order, the name of the several persons, companies, or corporations, in whose name any personal pnqterty, money, ororcdita shall have been listed in his township, and sepnrntdy, in appropriate col. umiiH, opposite each name, ine aggregate value of all article of personal property enumerated in the ninth section, the vnlue of all non-cuuincrnted articles of personal property, other llinn tho stock ol merchants nnd manufacturer, the value of merchants' and monu. lacturers stock, and the valun nt the moneys and credits listed in the name of eneh, as attested on oath by the person requind to lit the same, or as determined by the assessor. Sec. llo. The township assessor shnll enter in a column to Ite provided for that purpose, opposite each entry ol personal pnqicrly, or of money and credit, 111 his return, the word " by the owner," or " by the assessor," a the same shuli have been listed and valued by the person required to list the tame or by himself. In every case where any person whoie duty it is 10 list any personal property, moneys, or credit, tor to equnhze such vnluation. so Ihat each on reel shall bo entered on tho tax list at its true value ; and for this purpose, they shnll observt the following rules : 1st. They shnll raise the valuation of such parcels of real property as, in their opinion, have been returned below their true value, to such pneo or sum as they may believe to be the true value thereof, aiTeeubly to the rules prescribed therefor, in the twelfth section of tin act. iid. They shall reduce tho vnluation of such parcels as, in their opinion, htivo hern returned above their true value, as compared with the average vnluation of the n-nl pni perly of such county, having due regard to the relative situation, quality of soil, improvements, natural and artificial advantages possessed by each oared. ltd. They shall not reduce the aggngale value of the rent property ol the county, a returned by the assessors, with the additions mnde thereto by the audi tor, a hereinbefore required will produce a gross sum nearest the amount which he ia required to levy lor such purpose, and in exten. ding tho sum levied on any parcel or amount of properly, money or credits, he shall carry out no fraction of s cent, bul ill any case when such fraction isgn-nt-er than hntf a cent, it shall bo carried out one rent. See. tVI, In assessing taxes for the year one thou, snud eight hundred and forty-six, the county auditor shall assume as the value of nil personal projierty nnd of money and credits, one-half the vnlue, a returned Uy the assessors, under the provisions nf tin act, for the year one thousand eight hundred and forty. su, including such addition as he ahall have made then to, in obedience to its requirements, and Uwin such assumed value, and upon the n hide value of rel prop, erty, as the snme now stands upon lhe lists of taxn ble properly, he shall assess an equal per centum of lazes, See. M. Kor the year one thousand eight hundred and forty -seven, and for each succeeding year, each post, not exceeding in amount, for either of these purpose, the sum which, wilhj the per centum, they are, by existing laws, authorized toucss on the taxable properly of their county, now entered on the list or duplicate, will produce: Provided, that the county commissioners of the counties of Ashtabula, Trumbull, 1'ortage, Geauga, Lake, Cuyahoga, Lorain, Summit, Medina, Ottawa, Monroe, flelinont, Huron, and Krio shall, at their meeting on the first Monday of March, in each year, determine the amount of road ta to bo levied for that year, and the same shull Ut assessed upon the duplicate of property of the preceding year, and said tux ahull be exjiemled upon the rond in lhe man ner pointed out hy the law tiuw regulating road taxes in anid counties. UVIY OF TOWNSHIP TKUSTKF.S, TO I.KVVIHO A TAX FOR TOWNSHIP PUKPOIM, Sec. Mi. The trustees of the several townhi in eh county slmll, on or before the fifteenth dnv of June, annually, determine the amount necessary to bo raised in their townships, respectively, lor tfio various purposes for which they are authorized by the second section of tho act passed January fifteen, one thousand 11 lit hundred and thirty -three, to amend tlie act enti- ted "an act to provide for the incorporation of town hips," not exceeding, for either of such purpose, tha amount which the per centum on the present amount of the taxable property of such township, authorized by said section, will produce; and said trustee shall immediately irive notice to the auditor of their county. of tlie amount so to be levied. Kt:VAMTATIOJ OF pnoFCHTV. Sec. fi7. Kvery sixth year, computing from the year one thousand eiirht hundred ami forty-six, the renl property 01 inc mate shull be relisted, vnlued, return- d and equalized in tho umnner pointed out 111 this act ; and for those years, district assessors shall be appointed in the manner hereinbefore prescribed. See. 58. Kach township assessor shall, annually, at the time of taking a list of personal pnqterty, nlso tnke a list of all reul property situate in his township, that shnll have become subject to taxation since thu last previous listing of property therein, with the value thereof, estimated ngreeably to the rules prescribed therefor by the twelfth section of thi act, and of all new buildings, or other structures of any kind, over one hundred dollar in value, the value of which shnll not have been previously added to, or included in tho valuation of the laud on which such structure havo been erected, and shall make return to the county au ditor thereof, at the same time he is required by tin act to make hi return of personal property; in which n-turn he shnll set forth the parcel of real property on which each of such structures shall havo been erected, tin kind ot structure so erected, and the true vnlue added to such parcel ot reul property, by the erection thereof; and the additional sum which it is believed the land on which the structure is erect- d would sell for, al private sale, in consequence there of, shall be considered the value of such new structure; and in case of the destruction, by fire, flood or otherwise, of any building or structure of any kind, over one hundred dollars in value, which shall havo been erected previous to the laat valuation of the land on which the same shall have stood, or the value of which shall hnve been added to any former valua tion 01 such land, the assessor shall determine, as nearly as practicable, how much less such land would sell or, nl private sale, in consequence of such destruction. aud make return thereof to the county auditor, aa in this section before provided. Sec. ftit. Kach county auditor shall correct the valu ation of any parcel of real property on which any new structure, of over one hundred dollars in value, may nnve neen erected, or on which any structure ot tho like value shall have been destroyed, as specified in the preceding section, agreeably to tho return thereof made in accordance with the provisions of said section, by the assessors, and assess taxes for thnt, and for each succeeding year, upon such correctedvaluation. Sec. GO. The capital stock paid in aud remaining an capital stuck undiminished by losses, inclusive of the vaiue oi an personal property, moneys, and credits of whatsoever kind, not forming part of such capital stock, belonging to anv banking company or other joint stitck company, that shall have been, or may nereaner no incorporated m un male, (including stage companies,) deducting from the money and cred it 01 men company, the amount ot debts actually owing by such company, shall be listed for taxation by the principal accounting officer of such company, as projieriv owncu py natural persons is required lo bo hu-d m the township where the principal office of such company i kept, as property owned by natural persons is rcquireu 10 00 listed in the townahip where the principal office of such company ia kept ; and taxes thereon shall be asiesied, collected, paid over and appropriated aa prescribed in the succeed inir section of this act ; but the provisions of this section shall not extend to anv banking or other joint stock company, which now is or may hen-after be organised, whose charter or act of incorporation shall have guarantied "urn company an exemption irom taxation, or has prescribed any other as the exclusive mode of taxing the same. Sec. til. The auditor of state, annually, as soon as ho shall have n-ceived from Hie several county audit ors statements of the aggregate value of taxable pro perty in uieir respective counties, and ot ttie total amount of taxes of all description assessed therein, for uch year, as required hy this act, shall determine from such statements the average per Centum assessed throughout the State, uon the total value of all tliu property entered on the grand list for taxation, and no-lily each county auditor, in whose county the princi-pal accounting office of such banking or other joint slock company may be situated, of such average per-centum ; and every such county auditor shall assess, on the capital slock and oilier personal property listed n ui un u-ii,ui every sucn company, as pn-scribeu in the preceding section, the per centum of lax so ascertained, and set down tho whole amount thereof in the column nf taxes for "state purposes;" and such lax shall be collected, accounted for, and paid over, as other tuxes levied for state purposes. Sec. W4. Any district or township assessor who shall deem it necessary, to enable him to complete, wiilun the lime prescribed by this act, the listing and valuation of lhe property, moneys, and credit of his district or township, uiay, with the approbation of tlie county auditor, appoint some well qualified citizen of Ina county or township, as the case may be, to act as an assistant, and assign to him such portion of his district or township as he shall think proper; and each assistant so apjminlrd shall, wilhin the division of such district or township assigned him under the direction of the assessor, alter irivinir bond and takinir an oath. as prescribed in this act, perform all the duties enjoined upon, vested in, orjim posed upon assessor by thu pniTiaioiiB inn Bci. Sec. (;l. Kach assessor, aud each member of ths county board of equalization, shall be entitled to receive, for each dny necessarily employed in the performance of the duties enjoined upon him by this act, such sum as the commissioners of his county ahall allow, not exceeding twodollars, to bo paid oul of Urn counly treasury, on the order of the county auditor. Kach memlier of the State board of equalization ahall receive, for each dny he shall attend on the session of said board, two dollars, and the like sum for every twenty live tilth s he shall necessarily travel in going to and returniug from Columbus, to b paid out of thu Stale treasury, on the order of the auditor of State. Sec. W. Kvery county auditor, and every district and townahip uessor who shall, in any case, refuse or knowingly neglect lo perform any duty enjoined 011 him by tins act, or who shall oonsenl to, or conniva at any evasion of it provision, whereby any proceeding required by this act shall be prevented or hindered, or when by any property required to be listed for taxation shnll lie unlawfully exempted, or the valuation thereof be entered nn lhe tax list al less than lis true value, shall, fur every such neglect, refusal, eon-senior connivance, forfeit and pay to tlie State not less than two hundred nor more than one thousand dollars, at the discretion of the court, to be recovered before any court of record in the Slate. Seo.tjj. The auditor of State shall, a soon as practicable, after the passage of thi act, prepare and transmit to the several county auditors all such forma and instructions as he shall deem necessary to carry into effect tu provision; and, with the advice of tlwt attorney general, he shall decide all questions which may arise a to the true construction of tin act, subject, however, in all cases, to an appeal to the sup-cm) court. See. Till. All laws and parts of laws inconsistent with the provision of this act, and all such laws and parts of law a are superceded by the provisions of tins act, be, and the aame are hereby repealed. KM AS K. IJHAKK, Speaktr of the Hunt of Hrprr$tntatiM$, SKAltUllY t'Oltl), Sptuktr of the $tnt$. March lH4(t. 4th. They shall equalize the valuntinn of the at 'ernl I countv auditor, for everv nurooao for which he is re new structures returned by the severnl assessor o' I quired to assess tnxes, shall assess an enunl per ecu theircounty ; and in aodoiug,they shnll notredune the I lum of tnx on all real and personal property, and aggregate value of all new structures so returned, hut uch aggregate value, deducting therefrom the vnlue of structure destroyed by tire, flood, or otherwise, as returned by the assessors under ths provision of thi act, shnll bo added to the previou valuation of lhe real property of such county. Sec. 45. Kach county auditor shall, on or befure the first day nf Srpteinber next, make out and trans mit in the auditor ol stnte, an abut met ot tho renl pro- taxation, hnve refused to tnke aud subscribe the perty of each township in his county j in which he onlh required of him by Uiis sxt, in regurd to tiro shall sol forth 1 moneys and credits subject to such tax, agreeably to the value then'of, as determined and equalized under the provision of this act. uvrr or coi ntv conmiisiohkrr in iuuard to tax FOR COl'NTV Pl'HPOSri. See. FsY The county commissioners of rich county ahall, at their June seaainn, annually, determine on ths amount to be raised (instead of the per centum to be aaessed, a heretofore,) for ordinary county purpose, fur bridges, for public buildings, and for the support of ths pour, and also lhe sum lu be raised tor roud pur AN ACT supplementary to (he Act lor levying lajt-r on all property tn tins Stale, according to its truu value." Sec. I. Hr it rmttttl the (irneml .1trmk!y of thi Stut r of Onto, That if, from any cause, tlie county commissioners, or associate judges, of any counly shall Ite prevented from meeting 011 tho third Monday in March, of the present year, for the purpose of performing the duties enjoined on them by tho twentieth section of the set lo which this is suppleinuiitary, it shnll Itc their duty to meet as soon there atu-r as practicable, for the purHtse of performing such duties ; and all acts law fully done bj them, in obedience to the requirement of' said section, at such subsequent meeting, sbsll ite a valid ns if done at a meeting held 011 satd third Monday in March. Sec. 4. ThecoiiimisaioneraoflhecountiesnfTrum bull, Portage, tieauga, hake, Cuyahoga, Medina, Lorain, Summit, Huron, Ashtabula, trie, Itelmont, ami Monroe, may levy the road tax for their respevtivn counties, for the year one thousand eight hundred and forty-six, at a special meeting lobe held nnn.he third Monday in March, one thousand sight huudrtd aud forty-six, upon the duplisalts of tha Isat year. 1 March M, is 10.

WEEKLY OH 0 STATE 0 VOLUME XXXVI. COLUMBUS, WEDNESDAY, MARCH 11, 1846. NUMBER 28. FURMMIKI) EVKKY SATUK1M Y MOHNINU, UY CHARLES SCOTT & CO. Office in ttio Journal Building, south-east corner of High trrotanil Sugar alley. T K RMS: Thskc Doixajis pkk annum, which may be discharged by llie payment of Two Uh.i.ah in advance, and freu ol postage, or of per cuntuie to Agents or Collector. The Journal it also published daily during the session of tha Legislature, and thrice awuek the remainder of tlio voar for $ro i and three time a week, yearly, fur 1. laws or oiiio. ; 11112 KIIVIMI LAW. AN ACT for levying taxes on all property in this Slate according to iU true value. j Sec. 1. He it enacted by the General .Uitmbly of the State of (Mi, That all property, whether real or pergonal, within tliii Stnte, and the money and c reditu of portion residing therein, except such as it hereinafter expressly exempted, shull be subject to taxation ; and such property, money and credit, or the value thereof, Khali be entered on the lists of taxable prnier-ty for that purpose, in thu manner prescribed by thi act. nr.riitiTioifi, Sec. 2. Tho term " real property " and " land," wherever used in thii act, shall be held to mean and include not only tho land itself, whether laid out in town lots or otherwise, with all tiling contained therein, hut alo all buildings, structure and improvement, tree, and other fixtures of whatsoever kind thereon, and all right and privilege belonging or in any wine appertaining thereto, including all stoves in any building belonging to the owner of such building and used instead of fireplaces. The term personal property," wherever used in this set, shall be held to menu and include 1st. Every tangible thing, being the subject of ownership, whether animate or itinniiuutc, other than. money, and not forming part of any puree! of real property, a hereinbefore defined. ,d. The capital stock, undivided profits, nnd all other means, not forming part of the cnpitul stork, of every company, whether incorporated or unincorporated, and every share, portion, or interest, in Much stock, profits, or means, by whatsoever name the same may W designated, inclusive of every share or portion, right or interest, either legal or equitable, in and to every ship, vessel or boat, of whatsoever linme or description, used, or designed to be used either exclusively or partially, in navigating any of the waters witliiu or bordering on tin slate, whether sum ship, vessel or boat, sliitll be within the jurisdiction of this Htate or elsewhere, and whether the same shall have been enrolled, registered, or licensed, at any collector's office or within any collection district in this State, or not. The term " money " or " money," wherever used in this net, shall be held to mean anil include gold and silver coin nnd hank notes, in actual possession ; and every deposit, which the person, owning, holding in trust, or having the beneficial interest therein, is entitled to withdraw, in money, on demand. The term " credit," wherever used in this act, shall lie held to mean and include every claim or demand for money, labor, or other valuable thing, due or to become due; and every annuity, or sum of money, receivable at slated periods: and all money invested in property of any kind which is secured hy deed, mortgage or otherwise, which the person holding audi deed or mortgage, or evidence of claim, is bound by any lease, contract or ugrcrment, to reconvey, release or Assign, upon the payment of any specified sum or sums, provided that pensions receivable from the United tit ate, or from any of them, salaries or payments expected to be received for labor or services to be per-l'lirmed or rendered, shall not beheld to lie annuities within the meaning of this ant, and provided also, that claims or demands, property sold, work done, or services rendered having no connection with the loaning of money when the credit given is for a time not ex coediiiif six months, and when there shall have Iteen no agreement or understanding for a continuance of the credit beyond six month, shall not be considered rrtxlit fciiltiii't In taxation. The term "separate parcel of real property," and and a half old, anJ the value thereof; The property of every ward ahull be listed by his guirdinn ; Ut every minor child navmg no omer guaruian, oy hi father, if liviriir. if not, by hi mother, if living, and if neither father nor mother be living, by the person having such property in charge ; Ut every wite oy tier husitaud, it 01 so una miuu, if not, by herself; Of every person for whose benefit property it held in trust, by the trustee ; Of every estate of a deceased person, by the executor or administrator ; Of corporation's whose assets are in the hands of receiver, by such receivers j Of every company, linn, body politic or corporate, by tin; principal accounting otlicer, partner, or agent thereof; Kvery person required to lint property on behnlf oP other, by the provisions of this section, shull list it in the same township in which he would be required to list it if such property were hi own ; but he shall list it separately from hi own, specifying in each case the name of the person, estate, company or corporation, to whom it belong, and all real properly and titer chants and manufacturer stock shull be returned for taxation, and taxed in the township and town in which it is situated and all other personal property except such a is taxable for State purposes only shall be entered for taxation in the township and town in which the person charged with thu tax thereon resided at the time a list thereof was taken by the assessor, if such person reside in the county where such property was listed ; and if not, then such proierty shall be entered for taxation, and taxed in the township where situated when listed, any thing in this act to the contrary not withstanding. Sec. ti. 1'ropcrty of whatsoever kind situate or being in any county other than that in which the owner or owners thereof or other person required hy the foregoing section, to list the same, resides, except tho property of such companies a are required to give ill a statement thereof, in the township where the principal otliee of such company is kept, and merchants' and miuiufneturers' stock which is required to he listed where the same is situated, shall he listed in the town ship where the same is situated by the agent of the owner or other person having possession or charge thereof, unless (he owner uhall list or cause the same to be otherwise listed in the township where such pro perly may be. Sec. ti. In case portions of any sepnrate parcel of real property, as hereinbefore defined, be situute in two or more different townships, in consequence of a division thereof by a township line or line, the portion thereof situate in each township shall be considered a sr purine purrel, and listed accordingly. Sec. 7. I roperty held under a lease, and belonging to any religious, literary, scientific, or benevolent society or institution, wheiher incorporated or unincorporated, shall be considered, for nil purpose of taxation, a the property of the person so holding the same, and shull be listed a such by such person or his agent, as in other cases; but nothing in this act shall be so construed as to subject nny jund held under a lense, from any university, college, or other literary institution, or any other school hind, or In mis granted by Congress for religious purHises, held under a lense, during the continuance of such lease, to the pay me lit of any lax from which such lease-hold estate i exempt hy the law authorising the lense. Sec H. Knch person required by this act to list prop erty, shall muke out, and at any time after ten days from the time of' leaving notice by the township asses-flor that a statement of properly subject to taxation is required of him, on demand of such assessor, verified by hi oth, and deliver to him a statement or statement of nil personal property, moneys, nnd credits, which, hy the provisions of this net, he is required to list for taxation, either an owner or holder thereof, or as. guardian, parent, husband, trustee, executor, ad miuistrnior, receiver, accounting otlicer, partner, agent or factor. Sec. U. Such statement shall truly and distinctly set forth 1st. The number of horse over two years old, and the vnlue thereof; lid. The number of neat cattle over two years old, and the value thereof; ltd. The number of mules and asses over one year separate parcel of land," wherever used in this act, sliitll lie held to me tin any contiguous quantity or parrel of land In longing to the same owner or owners, whelli ! tr comprised in one or in more than one section, tract, ! lot, or other survey, or subdivision of either, which parcel of land or renl property shall lie disconnected j Iron, any other parcel belonging to the same owner or j or owner. I The word "town," wherever used in this act, shall lie taken mid held to mean "city," "village," "borough," and every phee, however designated, which is liiid out into town lots. The words "he," "him," or " his," wherever so used as to refer to a female, or to more thnn one person, shull lie understood to mean she," " her, ' or her, or " they," " them," or " their," a the sense may require. Wherever an oilh is required by this act of any person who ha conscientious fcruples against Inking an n.lh, an ntlirmntion tuny be substituted in its pi nee ; and in nil such cases, the word "oath" shall beheld to menu " allirmalion," and the word "swear," shull be held tourcan affirm." ntorriiTt ki.mpt fro taxation. tier.. II. All property described in thi section, to the extent herein limited, shall be exempt from taxation ; that is to say : 1st. All buildings occupied or used exclusively as public school boiisi', or a places of public worship, or both, with the furniture and liooks Un rein, used exclusively for the accommodation of school or religious mel tings ; together with the ground, not exceeding in any case twenty acres, occupied thereby, if not leased or otherwise used with a view to profit. yd. All lunds used exclusively a graveyards, or grounds for burying the dead. ltd. All building belonging to scientific, literary, or benevolent societies, lined exclusively for scientific. III-entry or benevolent purposes, together with the Innd actually occupied by such institutions, not lensed or otherwise used with B view to profit; and all books, papers, furniture, spparniu, and instruments, belonging to such societies, used solely fur literary, scientific, or benevolent purposes. Hut uo society, other than such as are public, and such as shall have been instituted, and shall be devoted exclusively to scientific, literary, or benevolent purposes, slnll tie deemed a lite rary, scientific, or benevolent society, within the meaning of tin act. 4th. All money and credit, belonging exclusively to universities, colleges, academies, or public schools, of whatsoever name ; or to religious, scientific, literary, or benevolent societies, and appropriated solely to sustaining such institution or societies, not exceeding in amount, or in the income arising thereon, the amount jirt'scnlied by the charter of such society. Mb. All property, whether real or personal, Motiving exclusively to (hi Stale, or to the United Stales, and all lands sold by the United Stales for live years after such sale. uth. All building belonging to counties, used for the holding of courls ; for jails ; or for county ollices ; with the ground, not eiceeding, in any county, ten teres, on winch such buildings are erected. 7th. AH lands, houses, and other building Mong-ing to any county, township, or town used exclusively for the sccuiumnd.it on or support of the poor. Mh. All market houses, public squares, or other open public ground, town or township houses, used, in either case, exclusively fur public purposes; and all works, machinery, and fixtures, belonging to any town, and used exclusively fur conveying water to such town. iftli. All fire engine and other implements used for tlieextinguishiiienlof tires, with the buddings used exclusively for the safe keeping thereof, and for the meetings of lire companies, whether belonging to any town, or to any fire conqHiiiy nrgauixcd therein. loth. All claims against the Utile, evidenced b? certificates of slock or funded debt, heretofore issued. 11th. All kitchen furniture, bed and bedding, In, longing to private families ; and other household fur niture and hook belonging to nny family, not exceed ing one hundred dollar in value ; and each keeper of a tavern or boarding house shnll he entitled to hold exempt from taxation, kitchen furniture, beds and bedding not exceeding in vnlue two hundred dollars. '2i. The wi iirmg apparel of every person and family, which shall not be construed to include watches of any kind. I'.hli. All articles of food provided by the head of a family to sustain the iiiemlicra thereof; provided, that no person from whom anv compensation for board or lodging i received, or eieclctl to be received, shall lie considered a member of a family, within the meaning of this act. 1-lth- All animals not specified in the ninth section of thin act. li'ith, Fanning implement, actually used for farming purposes, owned by any person engaged in the business fif farming, which hall not lie held to include road wagons, or wagons used principally for other than farming purposes, Ititlt. Mechanics' tools, not exceeding in value one hundred and fifty dollars, owned by any person actually engaged in carrying on any uiechauical trade, or profession. 17th. The bond of every family shall be entitled to hold, exempt from taxation, one now, eight sheep, and four hogs, utiles he shall have other projierty over one hundred dollars in value subject to taxation. BV WHOM, WIIKNR, A Mt IN WHAT HAKMLH, PROP RUT V SHALL BR IIBTKI1. Bee. 4. Every person of full age and Bound mind. not a married woman, shall list the real and personal property subject to taxation of which he ia the owner, situate or being in the county in which he resides, and all moneys in In possession; and he shall also list moneys deposited subject to his order, check, or draft, and credit due from or owing by anv person or persons. body corporate or politic, whelhct in or out of such ooumy. 4ih. The uumlxr of sheep uver six month old, and the value thereof; otti. The uuiiiIht of hog over nix month old, nnd the value thereof; and the first day of June id' the year when the statement is made, tduill U' taken as the time to which the ages of all annual suhjicltu taxnlion, shall refer. (ith. Kvery pleasure carriage, of whatsoever kind, and the value thereof; 7th. Kvery gold or silver watch, and the vnlue thereof; fth. Kvery piano forte, and the vnlue thereof. 1'th. The total vnlue of nil other articles ol teron nl property, which the person making such statement is required to list, provided, that if such person shnll exhibit to the assessor the annual, or other articles of pcrsouul proH-rty above enumerated the value of such projtcrty so exhibited mny be omitted in such statement; and the assessor slnll in such caw deter mine their vnlue without requiring Iheonlhof the per. sou making such statement as to the value I he renl', nnd such person shall in that ense, be required only to make oath to the value of the remainder of the personal property which he is required to list ns to money and credits; such slnteuieut shall set forth the total amount of moneys and credits ns defined in the second section of tin act, after deducting therefrom the anion nt of debts which the jiersoti mukitig such stnle. metit is entitled to deduct agreeably to the provision of tin act. Sec. 10. No person shall be required to include in his statement, a part of the personal property which he is required to list, any share or portion of the capital stock or property in nny company, or corporation, which company or corpomtion i by law, cxeiiiptfroiu taxation, or is required to list its capital and property, for taxation in this State, nor any share or portion, of the cnpital slock, or property of any company or cur (Kirntiou, winch is or shall In- required, by any law nt tin State, to piy a tax on its income, profit or divi dends, each and every incorporated rail road company. canal or sbickwater navigation company, and bridge company in this State, and every turnpike company, when the net proiits ol such turnpike company, and the solaricN, and couiMiiantion of it otlicer and agents, shall he not less than three per centum per nullum, on the amount of such capital tock, paid in by individual stockholders, shnll list tor taxation, by their president, secretary, or other proper accounting otlicer. the full amount of the capital stock of said company, paid in by individual stockholders, at the true value of said stork in money; and said stock so listed, shnll be subject to tnxatiou a provided by this act. Sec. II. An jMroii shnll be required to lint or insert in his statement, any proMTty nor the value of any itcrsnnnl properly, which by the third section of this act is specific.illy exempt from taxation. II there be no real property, or H lucre tie no per sonal property, or if there be no moneys or credits which the person with whom the assessor slmll have left notice to make out a stntemcnt of property for taxation, is by this act required to lint on his own account, or on account of others, he shnll set forth such fact, ns the cnaemny require, on the blank statement li ft with hun by the assessor. hi i un VAirinn rnorr.RTV. See. W. Kach separate parcel of renl properly shall lie vnlued at its true vnlue in money, excluding the vnlue of crops growing thereon ; but the price for winch such renl property would sell at auction, or at a forced sale, shall not Itc taken as the criterion of such true value J Kach parcel of renl property belonging to any religious, literary, scientific, or liciicvolcut society, or institution, whether incorporated or unincorporated, and school and ministerial laud, and held under lense, shnll be vnlued at such price as the assessor believes could be obtained at private sale lor such lease-hold estnte, npon the terms of sale above secified ; 1'ersoiinl properly of every description shnll lie valued at the usual selling price of aiiinlar property at the time of listing, and at the plnce where the same nitty then be ; ami it there lie no usual selling price known to the person whose duty it shall he to fix a valun threon, then at such price a it is believed could be obtained therefor in money, at such time and place ; iiloney, whether in ioscsmn or on deposit, shall Ih entered in the statement at the full amount thereof; provided that depreciated bunk notes shall be entered at their current value ; Kvery credit for a certain sum, payable either in mo ney, property of any kind, Inbor or lervices, shnll lie vaiued at the full amount of the sum so payable ; if for a specific article, or for a specified number, or qusnti. ly of nny article or article of property, or for a certain nuiount of latior or services of any kind, it shall be valued at the current price of such property, or of such labor or services nl the nlnce where pnynble ; Annuities shall he valued at the price which the Iter sou listing the same, believes thetu to be worth in mo. All manufactured articles, remaining unsold in the hands of any mechanic hy whom they ahall have been made, shall be valued at so much ns the materials, entering inlo their composition, shall have cost such mechanic; and sheep shall be vnlued Without reference to the value id the unshorn fleece ; Hut no person shall W required tit list a greater por lion of any credit than he believes will he received, or can bo collected with, or without resort to legal process ; nor any greater portion of any obligation given to secure the payment of rent, thnn the amount of rent that shnll have accrued on tin lease, and shall remain unpaid atthe time of such listing. Sec. Kt. No person shall be required to list any part of any crop which may have been harvested on any farm of which he ia the owner, or lessee, or occupant, within one year next previous to the time of such listing, and which may then remain on hand, nor any wool shorn from Ins own sheep, within six mouths previous.Sec. U. Personal properly of every description, other than that of merchant nnd nmufaclurers, shall be listed tis the property of the person who shall be the owner thereof, if a resident of the county where the same shall be, and if not, of the person having possession or charge thereof atthe time when the same shall be listed, and the value to be attached thereto, shall be the value thereof at such lime. OF DKttl'CTloKS FROM MONKVS AMU CRF.DITS. Sec. 15. In making up the amount of moneys and credits which any person is required to lint for himself or nny other person, company, or corporation, he shall be entitled to deduct from the groBs amount of moneys and credits the amount of all bona tide debts owing by such person, company, or corporation to any other person, company, or corporation : hut no acknowledgment of indebtedness, not founded on an actual consideration, believed when received to have been adequate, and no such acknowledgment made for the purpose of being so deducted, shull be considered a debt within the meaning of thi section ; and so much only of any liability, as surety (ut others, shall be deducted, ns the person making out the statement believe the surety is legally or equitably bound to pay, and so much only, us ho believes such surety will be compelled to pity, on account of the inability or insolvency of the principal debtor; nnd if there are other sureties who arc able to contribute, then, only bo much hh the surety in whose behalf thu statement is made, will be bound to contribute. Sec. 111. No person, company, or corporation shall be entitled to any deduction on account of any bond, uole, or obligation of any kind, given to any mutual insurance company; nor on account of any unpaid subHcription to any religious, literary, scientific, or charitable institution or society ; nor on account of nny subscription to, or instalment payable on the cnpital Block of nny company, whether incorporated or unincorporated.OF MSTIKO AND VAI.IHNfl THE pROPF.nTV OF MF.K-C MARTS AND HAKL'FACTl'UKIl. Bee. 17. Kvery person tint shnll own, or have in hi possession, or subject to his control, any personal properly, within th-s State, with authority to sell the sume, which shnll have bet-n purchased either in or out of this State, with a view of being sold at an nd-vunced price or profit, or which shall have been consigned to him from any place out of this State, for I lie purpose of being sold nt any place within thi Stnte, shall be held tube a merchant; and, at nil times, when he ahall he by this net required to make out and deliver to the assessor a statement of his other personal property, he shall slate and nttest, on oath, the value of such property appertaining to his busmen as a merchant ; nnd in estimating the value thereof, he shnll take us the criterion the average val. tic of all such article of personal property which he shall have had from lime to tune in hi possesion, or under hi control, durinir the year next previous to the time nf making such statement, if so long he shall have been engaged in niisuies, and it not then during sucn time ns he shall have been so engnged, and the uver age shnll be made up by Inking tin- amount in value on hand, a nenrly a uiny he in each mouth of the next preceding year in which the person making such statement shall have been engaged in business, adding to ire tiier such nuiount to, and dividmir the nggre gate amount thereof, by the number of months that the person making the statement may have been in business during the preceding year, provided, that no consignee shnll he required to list for taxation the val- le ot any properly, the product of this Mate, winch linll have been consigned to him, tor sale or other-vise, from any place within the Suite. imr the vnlue of any property consigned to him from any other place, for the sole purpose nf being stored or forwarded, provided, he shall, in either cane have no interest in such property, or inuny profit to be derived from its sale, and the word person, a used in this and the two succeeding sections, shall lie held to mean and include firm," " company," nnd " corporation." See. Id. Kvery ih'moii who shall purchase, receive, I or hold p-rsonnl projierty of any description, for the pur post; of adding to the vnlue thereof, hy nny pro-cchh fd manufacturing, refininc, rectifying, or by the combination of different materials, with a view ol uink- ' ing a gam or profit by no doing, shall be held to be a : manufacturer ; und he shall, at nil time, when hy thi act he t required to make and deliver to the assessor t a statement of the amount or value of hi other per-1 soiial property subject to taxation, also stnte the average value estim iU'd, n provided in the preceding sec-lion, of nit article purchased, received, or otherwise i held, for the purpose of being used in whole, or in put in any process or operation of manufacturing, combin- I ing, rectifying, or refining, which, from time to time, j he shnll hive had on hand during the year next pre-' vious to the time of making such statement, if so long he shnll have been engaged in such manufacturing Iniiiness, and if not, then during the lime he shall have been so engaged, which statement he shall attest on unth ; but in determining the vnlue of nil nrticles lonnulactnrcd by him, and which shall remain on hand unsold, the cost of Hie material entering into their combination or of which they were made, with (he cost of the materials used or consumed in the process of manufacturing, combining, rectifying, or refining, shall be taken ns the criterion of their value, for the purposes of taxation. Sec. III. Kvery person owning a manufacturing establishment of any kind, and every mnniifnciiirer, shall lint, as part of his MTsonnl property, the value over one hundred and fitly dollnrs of all euifines nnd machinery, of every description, used, or designed to be used, in nny proccH of refining or manufacturing, (except such fixtures ns shall have been considered ns pari of any parcel or parcels of real property,) including all tool nnd implements of every kind, used, or dcHigncr1 lo lie used, for the aforcn.tid purpose. IMSTHII'T AStrftSORS HitW An WIIKS ArpniKTEP. Sm'. 'Jit. The County Commissioner of each county in this State slnll meet at the office of the County Auditor, (except the counties of Ashhmlnnd Milion-nif, the Associate Judges nl which slnll meet ; in the former at Jeromeville and in the latter nt Canfield,) oil the third Monday in Mirch, one thousand eight hundred nnd forty-sii ; and when they, or any two of them, shall be o convened, they shall pnceed to divide their county into at least two and not more than four districts, except the county of II liuilton, which may In-divided into any number of district not less thnn six nor more turn twelve, mid to appoint s'tiue well qualified eitixen of such county ns assessor for each district therein. See. Ill, Kach person appointed lo the office of di trict assessor, shall Ite forthwith not tried by the county auditor of his appointment; and each person so appointed, shill, within ten day nfler receiving such no-lice, file with such audi lor his bond, payable to the State of Ohio, with at least one good freehold surety, to the acceptance of the county auditor, in the penal sum of two thousand dollars, conditioned that he will diligently, faithfully and impartially perform nil and ai n If u I n r the duties enjoined on htm by thi act ; and he shall moreover, lake and subscribe on said bond, an oath that he will, according to the best of his judgment, skill, and ability, diligently, faithfully, and impartially, perform all tlie duties enjoined on him by this act. Skc. If any person so appointed shall fniltngive bond, or shnll fail lo tike nn oath ns required in the iireeedmir section, within the time therein prescribed. the olfiue to which he was appointed shall be consid ered vacant, and shall be forthwith filled by Hit; Com-misMoiiers. or Associate Judges as the cane may re- quire, ( who shall Ite immediately culled together for that purpose by the county Auditor,) hy the appointment of some other suitable competent citixeu of the county; and the person nptointcd to such vacancy, shall Ite notified by (he county Auditor, shall give bond and take an onlh of othee, within the time niter receiving such notice, and in the manner prescribed in the foregoing section. Sec. '4.. it there shall tie a vacancy m the ollice of district a-esor, in any unmet ot any county, alter the tenth dny of April next, such vacancy shall lie forthwith tilled by the auditor, treasurer and recorder, of the county in which such vacancy shall occur, ur any two of them, if they can find any competent and hi county, a return, in tabular form, contained in a (took to bo furnished huu by such auditor, of the amount, description, and value, of all the reul property subject to be listed for taxation in his district ; which return shall contain: Int. Tho names, arranged in a! pin be tic al order, of the several persons, companies, or corporations, in whoso names the several parcels ol real property, other than town property, in each township within his district, shall have been listed, and in appropriate col umn, opposite each name, tlie description ot each parcel of such real property listed in such manner, and the value of each separate parcel of such real property, as determined by the assessor; Ud. The names, arranged in alphabetical order, of the several persons, companies, or corporations, in whose names the several parcels of real property, in any town or town, in his district shnll have been list d; and in the appropriate columns opposite each name, Thu description of each parcel of reul property in each town in hi district; and the value thereof, n determined by the assessor; nod such return shnll distinctly set forth, 1 he name or name of Hie owner or owners nt each separate parcel of renl properly, if known, and if un known, Unit fact shall be set forth; nlso, A correct and pertinent description of each separate parcel of lund, or real properly, if o lawn lot or part thereof; The name of the town ; The number, or other designation, of the tot; and if part of such lot; then The proportion and situation thereof, and The extent, in feet, along thu principal street on which it shnll abut. If the parcel of real property be other than a town lot, or part thereof, The number of acre ; The land district; The range of townships ; Tlie number of the township; The number of the section, trnct, lot, or subdivision of either, a the ense mny require. If such land be situated in tlie Virginia military district, or is not embraced in any land district, it shall set forth the original survey ur surveys, part or parts thereof contnini'd in each separate parcel so listed ; und if any separate parcel of land shall comprehend the whole or part of nny two or more sections, lots, tract, or survey, then the statement shull set forth, ns nearly as may be, the tiumiier ot acre taken from each section, lot, tract or survey, included in such parcel. Sec. 7. Kach district assessor shall take and sub-sen Ik? an onlh, which shall he certified by the magistrate nduiinisteriiig the same, nnd attached to the return which he is required tu muke to the county auditor, in the following form : " 1,, assessor for the district, in the county of-- , do solemnly swear that the return to which this is attached contain a correct description of each parcel of real property within said district, ns fur a 1 have been able to ascertain the sume, and that the value n I inched to each parcel in said return is, 1 verily believe, the full value thereof estimated ngreenbly to the rules prescribed therefor in the " net for levying tax' un all property of thi state according to its true value." row I K A5D IIL'TIK OF TOWKSIIIp ASfllffSOflS. Sec. lu euch township of this stale, in which is situated any city or incorporated town, m-liich is divided into wards, there shall bo elected, on the first Monday of April, annually, hy the qualified electors of such township, one assessor for each ward in such city or town, and one assessor for such part of such township ns is not included m such city or town ; and for all purposes of listing and valuing property for taxation, and assessing and collecting taxes, every such wnrd and remaining part of a township shall be to be a township, and whenever used in this net. shall be held to, und extend to and mean " ward aud such renniirng part of a township." See. 2:. Kach township assessor shall cive liond and take the prescribed oath of ollice within ten days after his election, and the township clerk shall forthwith notify the county auditor thereof; and if, alter the expiration of fifteen days from the time of such election, the county auditor shall have received no notice of the qualification id' the assessor in any one of the townships m his county, he shall consider such othce vacant, nnd shall notify the county t real nrer and coun ty recorder thereof, and said auditor, treasurer and recorder, or any two of them, shall inimediutelv pro ceed to till such vacancy by the appointment nf some couiteteut citizen of such township: I'rovided, any such can be found who will accept and perform the duties ot sniuolhce; nnd i not, hy the appointment ot some competent and suitable citizen of the county, who shall, m either case, give bond and take the re quired oath of office within five day after such ap pointment ; and il any vacancy shall then-alter occur, or if any township assessor shall neglect or refuse to perform the duties of his oflice, such ollice shall be considered vacant, and the county auditor, treasurer and recorder, or any two of them, shall, on coming to a knowledge thereof, immediately proceed to till such Vara i icy. See. .1(1. Tlie asies-ior of each township shall, on or before the tenth day of May, annually, leave with each person resident in hi townslim, of full aire, not n married woman, or insane person, or at the office, usual place ul residence or business ot such person. a written or printed notice, requiring said tcrsou, with in ten days from the lime of leaving such notice, to make out and hold in rend mess for such nsricssur, a statement of the property which by tins ncl he ia required to list, necMiup.iuied by printed forms, in blatiK, of the statements required of such (MTson. See. 111. Kiclt towusli-p asiessor shall, before the tenth day of June, annually, call upon each person in his township with wlmin he is required lo leave notice, for the statement winch such person is required hy this act to muke out, unless he shall have previously made out and delivered the same ; anil he shall require each of such persons to take and subscribe on such state uient nn oath to the truth thereof, in such form as the auditor of State shall prescribe, which oath thensaessor i hereby authorized aud required to administer; and he shnll, also, for the year eighteen hundred and forty six, ascertain and return to the county auditor, the value nnd description of all new structures, and of all structure that may hive lieen destroyed, a township assessors are required by thi net to do, annually, thereafter; and each county auditor shall correct, according to sum return, the valuation ut all real property, as required by this act, and assess taxes thereon for the year eighteen hundred and forty-six, according tu such corrected valuation. Sec. :W. In every cane where any peron shall refuse to make nut and deliver to the township assessor a stitement of personal property, moneys and credits, ns provided by this act, or shall refuse to take and sub-sen lie an oath as to the truth of such statements, or any part thereof which he is by this act required lo verify hy his oath, tho assessor shall, tn every such case, proceed to ascertain the number of each description nf the several articles of personal properly, enumerated in the ninth section of this net, the value thereof, the value of personal property subject to taxation, other than enumerated articles, aud the vnlue of the money nnd credit, of which a statement shall have Itccn withheld ns aforesaid, as the case mny requite ; and to enable hun so to do, he is hereby authorized to examine, nn oath, any person whom lie mny suppose in have knowledge of the amount or value of the personal property, moneys or credits which tho persou so refusing, wn required to Imt. Sec 'S.. If any person who shnll be required by the nssessor to give evidence, as provided ill the preceding sec I mo, shnll refuse to Is- sworn by the assessor, or having been so sworn, if Ih shnll refuse to nnswer such questions a the assessor shull put to him, touching the subject of inquiry, any justice of the pence of the county to whom the assessor may make application then-tor, nii.il I summon such person to apieur before him at such time as the assessor shall designate, nnd answer, on oath, all pertinent questions winch may lw truth of his statement, or in regard to the value of personal proper, moneys, or credit, the assessor shall enter the word "refused to swear;" and in every case whore any person rim in red to list property tor taxation shall have been absent, or unable, from illness or olh- twihc. tu list the same, the assessor shnll enter oppo site his name the word " absent," "sick," or such other word ns will express the cause of such inability ; and each township assessor shall, on or before the tenth day of June, annually, make out and deliver to the auditor of Jus county, in tabular form and alphabetical Tder, thu name ot the several persons, companies, or corporations, in whose names any personal property, moneys, or credits shall have been listed, in each township within his district, and c purutcly, in appro priate column opposite each name, tlie aggregate vulue of all articles of personal property enumerated in the ninth section, the value of all non-enumerated articles of personal property other than the stock of merchants and manufacturer, the value of merchants' and uiunufncturers' stock, and the vulue of moneys und credit listed in the name of each, as attested on oulh by the person required to list the same, or as de termined hy the assessor. Sec. vMi. Each township assessor ahall, nt the time he is required by thi act to make hi return of taxable properly to the county auditor, also deliver to him all the statements of properly which he shall have received from person required to list the same, arranged in alphabetical order; una the auditor shull carefully file aud preserve the same. sec. J7. tuACli township assessor ahull take and subscribe an oath, which shall bo certified by the mag istrate administering tlie same, and attached to the return which he is required to make to the county auditor, in the following form : assessor for township, in the county of , do solemnly swear, that the value of all personal property, moneys, and credits, of which a statement ha been made and attested by the oath of the person required by the act for levying tuxes on nil property in this State according to its true vnlue, to hat the an rue, it truly returned, u set forth in such statement; that in every case where hy law 1 have been required to ascertain the amount or value of the personal property, money, or credits, of any person, company, or corporation, 1 have diligently, and by the Itcst means in my power, endeavored to ascertain the true nmouiit and vnlue of all such property, moneys, und credits; and that, n I verily believe, tlie full value thereof, estimated hy the rule prescribed by said net, is set forth in the annexed return , that in no case hive 1 kuowiUL'ly omitted to demand, of any person of whom hy said act I was required to make such de mand, a statement of the description of the amount and value of personal properly, or of the amount of moneys and credit which he was required to list, or in any way connived at any violation or evasion of nnv of the requirements ot said net, in relntion to the lisl or vahulion of property, money, or credits, of any kind, tor taxation. IICTIF.B OF COUNTY AUDITOR. Sec. !H The county auditor of eneh county shnll as soon a practicable nfler the fifteenth dny of March, one thousand eight hundred nnd forty-six, make out, nnd deliver to the assessor of ench district in his cuiiri- ty, an abstract from the books in his office, containing a description ot each parcel of real properly, situate within such district, with the name of the owner there of, if known, and the numticr of acres or quantity of land contained therein, as the same shall nppcar on his books; and also a map of each township aud town within such district. Sec, ',VJ. Kach county auditor shall odd to the value, m returned by the assessor, of all personal property, and of all money and credit, which the owner, or other person in behalf of the owner whose duty it is made by this act to list the lame, has neglected or refused to list, or to the value of which such person shnll have refused lo swear when required so to do, in obedience to the provision nf this act, fifty per centum on the value so returned by the assessor ; and in every such caw, if said auditor shall hive reason to believe (hut the vnlue so returned hy the assessor is below the true vnlue of such personal property, or of such mo ney and credits, he may nt any time institute audi further examination as to the amount nnd vnlue of such property, moneys and credits, ns he ahall deem proper nnd necessary, nnd, for that purpose he is here by invested with all the authority conferred by this act on nssessors in similar cases ; and if it shall apenr, upon examination, to the satisfaction of the auditor, that the vnlue so returned by such assessor is below the true value of such pronTty, the person whose duty it hall have Iteen lo list uch properly, money or cred its, shall be liable for all coals attending inch exami nation. Sec. 40. If any person reniwcd to list property for taxation, shall have been prevented by sickness, ab sence, or other unavoidable occurrence, troui making out and delivering lo the assessor audi statement, such person, or his agent, having charge of such proterly, inay,nt any time before the asesuient nf taxes thereon by I he county auditor, mnke nut, and nttest on oath before the projter assessor, or the county auditor, who is hereby authorized to administer such onth, a statement ns required by this net; and the assessor or the county auditor shall, in such case, make an entry there of on the return for the proper township, or correct the corresponding item or items in the return made by the assessor, a the case may reouire : but no such statement shnll be received by the county afieisor or nuiiiior, or by the county commissioners, from uny person who shall have refused touiukeout.alteat nn onth, and deliver to the assessor, such statement, within the time required by thi act, nor from any person, unless he sh ill first unke, and tile with the county auditor or assessor, au allitlavit that the person required by this net to lit the same, was absent from his lownhip, without design to avoid the listing of his properly, or wn prevented ny sick n ess, or other unavoidable occurrence, (stating the name, ) from making oul and delivering to the usseasor the required statement, within the lime prescribed by law. Sec. 41. If, from a careful examination of the return made by the district assessors, the county auditor shall discover that any parcel nf land, town' lot, or pnrtof either, in hi county, sh ill have been omitted in the return of such assessor, he slnll add the same tn his list of real property, as a separate parcel, with the i name of the owner, if known, or add the same to any parcel of real property returned by the assessor, a the case may require; and he shall forthwith notify the assessor in whose return such omission occurred,! thereof, who shall forthwith proceed to ascertain, and return to the county auditor, the value of the parcel, or part thereof so omitted. Sec. 42. Kach county auditor shall, from lime to time, correct any error which he may discover in the description, or in the quantity of land contained in hi list of real property in his county ; but in no case shall he mnke any deduction from the valuntioii of any pnr-eel of real property except audi a hal) have been or-dend either by the State Hoard, or hy the county Board of equalization, tucorifurmitywith tlie provisions of this act, or upon the written order of the Auditor of State, which written order shall only bu made upon a statement of facta submitted to the Auditor of State in writing.Sec. 4:1. If any county auditor upon receiving the return of any township assessor, shall ho satisfied that he has omitted any priqtorty, moneys, or credits, in hi township, which he wa bound to return, such audi tor may authorize and require such assessor to proceed to correct any error or omissions which mav have nr. curred in assessing the property, moneys, or credits of, in u'wiinnqi, aim 10 sucu case, alien assessor shall, within len days after being so required and authorized, pntceed to correct such errors and omissions, and make return thereof to the auditor of his countv : but nnth. ing herein contained shnll authorixo any assessor lo reduce lite amount assessed against any person in his toi'STv soarii or ro.rw.tr.ATfo. See. 41. lhe county auditor, the county surveyor, suitable citizen of their county, who will accept nod put to lum by lhe assessor or his order, touching the perform the duties nf such ollice ; and if no such per son can be found, the auditor shall, within live dnys alter he shnll come to the knowledge of such vncancy. notify tlie Stnte Auditor thereoi, who shall forthwith proceed to fill such vacancy. Sec. ii4. It shall Ite the duty of ench district assessor to mnke out, from the maps and description fur nished him by the county auditor, and from such other sources of information ni shall be in his power, a correct and pertinent description of ench parcel of renl property in his district, and when he shnll deem it ne amount and vnlue of the personal properly, money and credits which the person required to list the same on onlh hns refused to list ; and every constable and witness shall be subject to the snme penalties for refusal or neglect to obey the process of such justice, as they ore hy law subject to, for refusing tu obey the. process nf justices of the jicnre in civil onsen, nnd bhnlt receive the snme fee a for like services in civil ense ; and such justice of the peace shall immediately pro. ceed to enter judgment for all such fees and for his costs in tuvor ol the stnle of Uhm, against the 1st. The number of acre, exclusive of town lots, returned by the several assessors in his county, with such mldition a he shnll have mnde thereto. 2d. The aggregate value of all such real property, other than town Tut, as returned by tho several a sensor of his county, inclusive of such additions as shnll have been mnde thereto under thu provisions of this act. Ild. The aggregate value of tho renl property in each town in hi county, a returned hy the several usscsors, with such addition a shall have been made thereto, and the number of the separate parcels. Sec. 4i- Kach county auditor shall, 011 or before the first day of July next, make mil and transmit to the auditor of state, a statement setting forth the aggre gate value ot personal property, other thnn ttic slock of merchant and manufacturers; the aggregate value of the stock of merchants and manufacturer; and the aggregate amount of moneys and credits in his county, a returned by the assessor, including the addition that he shall have made to each of said aggregate, ugreenbly to the requirements of this act ; and also the amount added to the aggregate value of real property, under the provisions of thu thirty-first sec tion of this act. STATU B0AMO OF EQVAUXATIorr. See. 47. There shall be appointed, by joint resolu tion of the present General Assembly, in each Senatorial district of this State, some com e tent and sutt-able person, who shnll hnve Iteen a resident of the State at least ten years, and of the district for which he is aptointed, al least five years next preceding the time of hi appointment, for the purpose of equalizing the valuntioii of real property among the several counties of this Stnte ; each of whom shall, within thirty lay nfter such appointment, be notified thereof by tho Governor, and shall, before the first dny of Mny next, inform tho Governor of his acceptance ornon-acceptance of audi appointment ; nnd in ench ense where the Governor shnll not, within the time nbove speci- lied, he informed ol such acceptance, he shall consider said plnce vacant, nnd shnll immediately appoint some person having the qualifications utiove required, lo till such vacancy, aud notify the person so appointed thereof, who shall inform the Governor of hi accep tance or 11011. acceptance. Sec. 4H. 1 he several person o accepting such ap pointment, shall meet at Columbus on the 4th Monday of October next, nnd having reported themselves to thu Governor, who shall forthwith fill any vacancy that may then exist, shall each take nn onlh honestly and impartially, to the best of hi knowledge and a bility, so far ns the duty devolves on him, lu equalize the valuation of renl property among the several conn-tie and town in the Slate, according to the rules prescribed by this act for valuing and equalizing the vnlue of real property; and the persons so appointed and convened, together with the Auditor of Slate, shall constitute a State itoardof Equalization ; and having received from the Auditor of Stnte the abstract of reul property transmitted to him by the several county auditor, uhall proceed to equalize the same among tho several towns and counties of the State, in the manner hereinafter prescribed. 1st. They shall add to the aggregate valuation of every county, which they shnll believe to be vnlued below lhe nvernge vnluation of other counties of the State, such per centum, in each case, as will raise the same to the average valuation of all the counties of the State, according to the actual vulue of each, as compared with other counties. Jd. They shall deduct from thenggregnte valuation of every county, which they ahall believe to be vnlued nbove the average vnluation of other counties, such per centum, in each case, a will reduce the sume to lhe uvernge valuation of nil the counties of thi Slate, according to the aetuul vulue of ench, as compared with other counties. Ild. If they shall believe that right and justice requires the valuation of the real property of any town or towns in any county, or of the real property of such county not in town, to be raised or to be reduced, without raising or reducing the total valuation of such county, or without raising or reducing it in the snme ratio, they may, in every audi ense, add to or take from the valuation of any one or more of aucli towns, or o property not in town, such per centum as lln-v shnll believe to be right and just. They shall not add to or take from the aggregate valuation of all the real properly of lhe State, ns con tained in the abstracts of the several county auditors, so as to raise or reduce such aggregate more than five million dollars. IH'Tir.S OF STATU AI-MTOR. See. 4'X When the Stnte Hoard of Kqualization ahall have completed their equalization of real properly among the several counties, the auditor of Stnte shnll transmit to each county auditor a statement of the per centum to be added or deducted from the valuation of the renl property of hi county, specifying the per centum ndded to or deducted from the valuation nf the real property of each of the several town, and of the n-nl property not in town, in case nn equal per centum shall not have been added to or deducted from each , nnd the county auditor ahall forthwith proceed tn add to or deduct from each parcel of real property in his county, the required p r centum on lhe valuation thereof, as it stand nfoT tin' same shnll have been equalized hy the county hoard of equalization ; adding, moreover, or deducting, in each case, any fractional sum of less than fitly cents, so that the vnlue of any sepnrate parcel of real estate shull contain 110 fraction of a dollar. Sec. ftil. The auditor of ilnte shut), on or before the fifteenth day of July, annually, determine lhe aggregate per centum to be levied on the whole taxnblo pro perty 01 the stnte, in order to produce such sums as the general assembly shall, from year lo year, direct to be levied for the following purposes: 1st. For defraying the ordinary expense of the state government and of its public institutions, to bo denominated lhe " general revenue." lid. for the support of common schools, tn be de nominated the " the common school fund." And also to produce such sum a he ahall determine to be ne-cessnry, when added tn the net income of the public works, to pay the interest on the debt of the state, to bo denominated the "interest fund;" and he shnll immediately give notice loeach county auditor of the rate per centum so to be assessed for lhe purposes named in tins section, winch shall be denominated on the tax lists, " lax for state purptwes." IIUTV OF COI' NT V At'lMTOlU AS TO M A Kl0 TAX l.liTi ASP PCFLIC ATF.a A Kit ASsrSSINQ TAX KS. Sec. ft I. Kach county auditor shall mnke out, in book to Ite pre pn red fort lint purpose, in such manner as the slate auditor shall prescribe, a complete list or Hcneuuie 01 ail the taxable properly, and the value thereof, arranged in the form following, that is to say : Knch si-pa rale parcel of real proitcrtv in each town ship of his county, other than town property, shall he contained in a hue or lines opposite the name of the owner or owners, which names shall bo arranged in alphabetical order. Knch separate parcel nf real property, in each town, shall bo set down 111 a line or lines opposite the name of the owner or owners, arranged in alphabetical or der, in eacn town. The value of personal property of each neraon.com pany or corporation, within each township, shall ho set down opposite the name of the owner or person in whose name the same ia lilted, and which names shall, within each townahip, be arranged in alphabeti cal order, Rpcctiymg, in separate columns, the value personal pnqicrly, other thnn men-hauls' and manu facturers stock; tlie value of merchants and manufacturer' stock, and the value of moneys and credits. Sec. frj. Kich con my auditor, after receiving from lhe auditor of state, and from such other officers and authorities a shnll bo legally empowered to determino the amount of taxes to be levied for the various pur poses authorized by law, statement of the amounts so to be levied, shall forthwith proceed to determine the sum or sum to be levied upon each parcel of real nntperlV. and upon the amount nf nersnnal nrnm-rlv county commissioners, aud tlie district assessors, or I money and credits listed in hi countv. in the name a majority ot them, shall form a county board ofjofeach person, company or corporation, which htll equalization. They shall meet on the first Monday of, Ik assessed and set down in three or more columns, August next, at the oourt houan in their respective ' in such manner and form as the auditor of stnte shnll county, if the court be not in aession, but if in session, ! prescrilte : Provided, that all taxes levied for State al some other convenient place at the county seat ;! purposes, and all taxes levied lor county purptwes, when the county auditor shnll lay before them lhe re- j shall each Ite set down in a separnle column ; aud pro-turns ot tho renl property, made by the several di- J vided, also, thnt ench county auditor, in determining trict aesors of ench county, with the addition ho the per centum to be levied for any purpose or pur-shall have made thereto, ami having each taken an I poaea, or any property entered in his books for laxa-onlh, fairly and impartially, to equalize the valuation j tmn, when the amount an levied n to be act down in ol the renl estate of such ennuty, agreeably to the one column, shnll assume audi per centum not eon-provisions of this act, they shall immediately pntceed j laming any fractions of less than one-filth of amill.aa cessnry to obtain an accurate description of any sep- j.non who shall have refused to make and deliver to arate parcel of real projierly in his district, he may re the assessor a statement of the iirotcrty which, by this qui re the owner or occupier thereof to furnish the set, he was required to lial, or who shall have Mused to snme, wiin any uue papers ne nmy imv- 01 111- ponnt-i. 1 tnke tho prescribed onlh as to tlie amount or value sion ; and if such owner or occupier, upon demand mnde for the same, shall neglect or refuse to furnish sntiafnclory description of such parcel of renl property to such assessor, he may employ a competent surveyor to mnke out a description of the boundaries, and location thereof, nnd a stitement nf the quantity of laud then'in ; and the extense of uch survey shall be returned by such assessor lo the auditor of his county, who shnll add the same to the tnx assessed upon such real property, and it shall bo collected by the treasurer of the county with such tnx, and when collected, shall Ite paid on demand to such assci-sor, for the use of the persons lo Whom lhe some is due ; and he shall in all cases, from actual view, and from the best sour-eea of information within his reach, determine, as nearly as practicable, the true vnlue of each separate pnr-cel of real properly m his district, according to the rnb-s prescribed by this act for valuing real properly. See. it. For the purpose of enabling the assessor to determine the value of buildings and other improvement, he is hereby required tn enter, with the con sent of the owner or occupant thereof, and fully to examine all buildingsand structures, of whatsoever kind, winch are not by this act expreaaly eiempted from taxation. See. 2ti. Knch district assessor shall, on or before lhe ten til day of July, one thousand eiirht hundred and forty .six, uiiku out and deliver to tlie auditor of thereof, and proceed to collect and pay over the same as in civil cases. Sec. 'M. Kach township assessor shnll, on or before the tenth day of June, annually, mnke out and deliver to the auditor of hi county, in tubular form and alphabetical order, the name of the several persons, companies, or corporations, in whose name any personal pnqterty, money, ororcdita shall have been listed in his township, and sepnrntdy, in appropriate col. umiiH, opposite each name, ine aggregate value of all article of personal property enumerated in the ninth section, the vnlue of all non-cuuincrnted articles of personal property, other llinn tho stock ol merchants nnd manufacturer, the value of merchants' and monu. lacturers stock, and the valun nt the moneys and credits listed in the name of eneh, as attested on oath by the person requind to lit the same, or as determined by the assessor. Sec. llo. The township assessor shnll enter in a column to Ite provided for that purpose, opposite each entry ol personal pnqicrly, or of money and credit, 111 his return, the word " by the owner," or " by the assessor," a the same shuli have been listed and valued by the person required to list the tame or by himself. In every case where any person whoie duty it is 10 list any personal property, moneys, or credit, tor to equnhze such vnluation. so Ihat each on reel shall bo entered on tho tax list at its true value ; and for this purpose, they shnll observt the following rules : 1st. They shnll raise the valuation of such parcels of real property as, in their opinion, have been returned below their true value, to such pneo or sum as they may believe to be the true value thereof, aiTeeubly to the rules prescribed therefor, in the twelfth section of tin act. iid. They shall reduce tho vnluation of such parcels as, in their opinion, htivo hern returned above their true value, as compared with the average vnluation of the n-nl pni perly of such county, having due regard to the relative situation, quality of soil, improvements, natural and artificial advantages possessed by each oared. ltd. They shall not reduce the aggngale value of the rent property ol the county, a returned by the assessors, with the additions mnde thereto by the audi tor, a hereinbefore required will produce a gross sum nearest the amount which he ia required to levy lor such purpose, and in exten. ding tho sum levied on any parcel or amount of properly, money or credits, he shall carry out no fraction of s cent, bul ill any case when such fraction isgn-nt-er than hntf a cent, it shall bo carried out one rent. See. tVI, In assessing taxes for the year one thou, snud eight hundred and forty-six, the county auditor shall assume as the value of nil personal projierty nnd of money and credits, one-half the vnlue, a returned Uy the assessors, under the provisions nf tin act, for the year one thousand eight hundred and forty. su, including such addition as he ahall have made then to, in obedience to its requirements, and Uwin such assumed value, and upon the n hide value of rel prop, erty, as the snme now stands upon lhe lists of taxn ble properly, he shall assess an equal per centum of lazes, See. M. Kor the year one thousand eight hundred and forty -seven, and for each succeeding year, each post, not exceeding in amount, for either of these purpose, the sum which, wilhj the per centum, they are, by existing laws, authorized toucss on the taxable properly of their county, now entered on the list or duplicate, will produce: Provided, that the county commissioners of the counties of Ashtabula, Trumbull, 1'ortage, Geauga, Lake, Cuyahoga, Lorain, Summit, Medina, Ottawa, Monroe, flelinont, Huron, and Krio shall, at their meeting on the first Monday of March, in each year, determine the amount of road ta to bo levied for that year, and the same shull Ut assessed upon the duplicate of property of the preceding year, and said tux ahull be exjiemled upon the rond in lhe man ner pointed out hy the law tiuw regulating road taxes in anid counties. UVIY OF TOWNSHIP TKUSTKF.S, TO I.KVVIHO A TAX FOR TOWNSHIP PUKPOIM, Sec. Mi. The trustees of the several townhi in eh county slmll, on or before the fifteenth dnv of June, annually, determine the amount necessary to bo raised in their townships, respectively, lor tfio various purposes for which they are authorized by the second section of tho act passed January fifteen, one thousand 11 lit hundred and thirty -three, to amend tlie act enti- ted "an act to provide for the incorporation of town hips," not exceeding, for either of such purpose, tha amount which the per centum on the present amount of the taxable property of such township, authorized by said section, will produce; and said trustee shall immediately irive notice to the auditor of their county. of tlie amount so to be levied. Kt:VAMTATIOJ OF pnoFCHTV. Sec. fi7. Kvery sixth year, computing from the year one thousand eiirht hundred ami forty-six, the renl property 01 inc mate shull be relisted, vnlued, return- d and equalized in tho umnner pointed out 111 this act ; and for those years, district assessors shall be appointed in the manner hereinbefore prescribed. See. 58. Kach township assessor shall, annually, at the time of taking a list of personal pnqterty, nlso tnke a list of all reul property situate in his township, that shnll have become subject to taxation since thu last previous listing of property therein, with the value thereof, estimated ngreeably to the rules prescribed therefor by the twelfth section of thi act, and of all new buildings, or other structures of any kind, over one hundred dollar in value, the value of which shnll not have been previously added to, or included in tho valuation of the laud on which such structure havo been erected, and shall make return to the county au ditor thereof, at the same time he is required by tin act to make hi return of personal property; in which n-turn he shnll set forth the parcel of real property on which each of such structures shall havo been erected, tin kind ot structure so erected, and the true vnlue added to such parcel ot reul property, by the erection thereof; and the additional sum which it is believed the land on which the structure is erect- d would sell for, al private sale, in consequence there of, shall be considered the value of such new structure; and in case of the destruction, by fire, flood or otherwise, of any building or structure of any kind, over one hundred dollars in value, which shall havo been erected previous to the laat valuation of the land on which the same shall have stood, or the value of which shall hnve been added to any former valua tion 01 such land, the assessor shall determine, as nearly as practicable, how much less such land would sell or, nl private sale, in consequence of such destruction. aud make return thereof to the county auditor, aa in this section before provided. Sec. ftit. Kach county auditor shall correct the valu ation of any parcel of real property on which any new structure, of over one hundred dollars in value, may nnve neen erected, or on which any structure ot tho like value shall have been destroyed, as specified in the preceding section, agreeably to tho return thereof made in accordance with the provisions of said section, by the assessors, and assess taxes for thnt, and for each succeeding year, upon such correctedvaluation. Sec. GO. The capital stock paid in aud remaining an capital stuck undiminished by losses, inclusive of the vaiue oi an personal property, moneys, and credits of whatsoever kind, not forming part of such capital stock, belonging to anv banking company or other joint stitck company, that shall have been, or may nereaner no incorporated m un male, (including stage companies,) deducting from the money and cred it 01 men company, the amount ot debts actually owing by such company, shall be listed for taxation by the principal accounting officer of such company, as projieriv owncu py natural persons is required lo bo hu-d m the township where the principal office of such company i kept, as property owned by natural persons is rcquireu 10 00 listed in the townahip where the principal office of such company ia kept ; and taxes thereon shall be asiesied, collected, paid over and appropriated aa prescribed in the succeed inir section of this act ; but the provisions of this section shall not extend to anv banking or other joint stock company, which now is or may hen-after be organised, whose charter or act of incorporation shall have guarantied "urn company an exemption irom taxation, or has prescribed any other as the exclusive mode of taxing the same. Sec. til. The auditor of state, annually, as soon as ho shall have n-ceived from Hie several county audit ors statements of the aggregate value of taxable pro perty in uieir respective counties, and ot ttie total amount of taxes of all description assessed therein, for uch year, as required hy this act, shall determine from such statements the average per Centum assessed throughout the State, uon the total value of all tliu property entered on the grand list for taxation, and no-lily each county auditor, in whose county the princi-pal accounting office of such banking or other joint slock company may be situated, of such average per-centum ; and every such county auditor shall assess, on the capital slock and oilier personal property listed n ui un u-ii,ui every sucn company, as pn-scribeu in the preceding section, the per centum of lax so ascertained, and set down tho whole amount thereof in the column nf taxes for "state purposes;" and such lax shall be collected, accounted for, and paid over, as other tuxes levied for state purposes. Sec. W4. Any district or township assessor who shall deem it necessary, to enable him to complete, wiilun the lime prescribed by this act, the listing and valuation of lhe property, moneys, and credit of his district or township, uiay, with the approbation of tlie county auditor, appoint some well qualified citizen of Ina county or township, as the case may be, to act as an assistant, and assign to him such portion of his district or township as he shall think proper; and each assistant so apjminlrd shall, wilhin the division of such district or township assigned him under the direction of the assessor, alter irivinir bond and takinir an oath. as prescribed in this act, perform all the duties enjoined upon, vested in, orjim posed upon assessor by thu pniTiaioiiB inn Bci. Sec. (;l. Kach assessor, aud each member of ths county board of equalization, shall be entitled to receive, for each dny necessarily employed in the performance of the duties enjoined upon him by this act, such sum as the commissioners of his county ahall allow, not exceeding twodollars, to bo paid oul of Urn counly treasury, on the order of the county auditor. Kach memlier of the State board of equalization ahall receive, for each dny he shall attend on the session of said board, two dollars, and the like sum for every twenty live tilth s he shall necessarily travel in going to and returniug from Columbus, to b paid out of thu Stale treasury, on the order of the auditor of State. Sec. W. Kvery county auditor, and every district and townahip uessor who shall, in any case, refuse or knowingly neglect lo perform any duty enjoined 011 him by tins act, or who shall oonsenl to, or conniva at any evasion of it provision, whereby any proceeding required by this act shall be prevented or hindered, or when by any property required to be listed for taxation shnll lie unlawfully exempted, or the valuation thereof be entered nn lhe tax list al less than lis true value, shall, fur every such neglect, refusal, eon-senior connivance, forfeit and pay to tlie State not less than two hundred nor more than one thousand dollars, at the discretion of the court, to be recovered before any court of record in the Slate. Seo.tjj. The auditor of State shall, a soon as practicable, after the passage of thi act, prepare and transmit to the several county auditors all such forma and instructions as he shall deem necessary to carry into effect tu provision; and, with the advice of tlwt attorney general, he shall decide all questions which may arise a to the true construction of tin act, subject, however, in all cases, to an appeal to the sup-cm) court. See. Till. All laws and parts of laws inconsistent with the provision of this act, and all such laws and parts of law a are superceded by the provisions of tins act, be, and the aame are hereby repealed. KM AS K. IJHAKK, Speaktr of the Hunt of Hrprr$tntatiM$, SKAltUllY t'Oltl), Sptuktr of the $tnt$. March lH4(t. 4th. They shall equalize the valuntinn of the at 'ernl I countv auditor, for everv nurooao for which he is re new structures returned by the severnl assessor o' I quired to assess tnxes, shall assess an enunl per ecu theircounty ; and in aodoiug,they shnll notredune the I lum of tnx on all real and personal property, and aggregate value of all new structures so returned, hut uch aggregate value, deducting therefrom the vnlue of structure destroyed by tire, flood, or otherwise, as returned by the assessors under ths provision of thi act, shnll bo added to the previou valuation of lhe real property of such county. Sec. 45. Kach county auditor shall, on or befure the first day nf Srpteinber next, make out and trans mit in the auditor ol stnte, an abut met ot tho renl pro- taxation, hnve refused to tnke aud subscribe the perty of each township in his county j in which he onlh required of him by Uiis sxt, in regurd to tiro shall sol forth 1 moneys and credits subject to such tax, agreeably to the value then'of, as determined and equalized under the provision of this act. uvrr or coi ntv conmiisiohkrr in iuuard to tax FOR COl'NTV Pl'HPOSri. See. FsY The county commissioners of rich county ahall, at their June seaainn, annually, determine on ths amount to be raised (instead of the per centum to be aaessed, a heretofore,) for ordinary county purpose, fur bridges, for public buildings, and for the support of ths pour, and also lhe sum lu be raised tor roud pur AN ACT supplementary to (he Act lor levying lajt-r on all property tn tins Stale, according to its truu value." Sec. I. Hr it rmttttl the (irneml .1trmk!y of thi Stut r of Onto, That if, from any cause, tlie county commissioners, or associate judges, of any counly shall Ite prevented from meeting 011 tho third Monday in March, of the present year, for the purpose of performing the duties enjoined on them by tho twentieth section of the set lo which this is suppleinuiitary, it shnll Itc their duty to meet as soon there atu-r as practicable, for the purHtse of performing such duties ; and all acts law fully done bj them, in obedience to the requirement of' said section, at such subsequent meeting, sbsll ite a valid ns if done at a meeting held 011 satd third Monday in March. Sec. 4. ThecoiiimisaioneraoflhecountiesnfTrum bull, Portage, tieauga, hake, Cuyahoga, Medina, Lorain, Summit, Huron, Ashtabula, trie, Itelmont, ami Monroe, may levy the road tax for their respevtivn counties, for the year one thousand eight hundred and forty-six, at a special meeting lobe held nnn.he third Monday in March, one thousand sight huudrtd aud forty-six, upon the duplisalts of tha Isat year. 1 March M, is 10.